Results 141 to 150 of about 2,051,610 (416)

Institutional Design of Collaborative Water Governance: The River Chief System in China

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Collaborative governance has been increasingly applied in the field of water governance. However, this approach is often criticized for overlooking the political nature of water governance and the necessity of collaboration across multiple dimensions.
Xiaomeng Zhou   +3 more
wiley   +1 more source

Tax compliance under tax regime changes [PDF]

open access: yes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core   +3 more sources

Tax reform, tax shifting and enterprise innovation

open access: yesTechnological and Economic Development of Economy
Fiscal and tax policies, as important forms of government regulation and control of the economy, have a profound impact on both macroeconomics and microeconomics and have been widely studied by scholars.
Rang-Kun Qi, Zhuang Xiong, Yuriy Bilan
doaj   +1 more source

TAX TRANSFORMATIONS EFFECTS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2019
The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions.
V. Fedosov, O. Tymchenko, V. Babichenko
doaj   +1 more source

Estimating Trade-Related Adjustment Costs in the Agricultural Sector in Iran [PDF]

open access: yesScientific Journal of Agricultural Economics (2013), Vol. 2, Issue 1, P. 27-37, 2018
Tariff liberalization and its impact on tax revenue is an important consideration for developing countries, because they are increasingly facing the difficult task of implementing and harmonizing regional and international trade commitments. The tariff reform and its costs for Iranian government is one of the issues that are examined in this study ...
arxiv  

Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988 [PDF]

open access: yes
The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the "jointness" of the tax system: after the reform, secondary earners' effective "first dollar" marginal tax rates no longer depended
Sung-Hee Jeon, Thomas F. Crossley
core   +3 more sources

Understanding the Complexity of Governing Energy Transitions: Introducing an Integrated Approach of Policy and Transition Perspectives

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT This article offers a comprehensive examination of integrating transition studies and policy studies in the context of energy transitions, highlighting the importance of participatory governance, reflexive policy frameworks, and innovation ecosystems.
Jörg Radtke
wiley   +1 more source

Shrouded Sin Taxes [PDF]

open access: yesarXiv
Strategic shrouding of taxes by profit-maximizing firms can impair the effectiveness of corrective taxes. This paper explores tax shrouding and its consequences after the introduction of a digital sin tax designed to discourage harmful overconsumption of online sports betting in Germany.
arxiv  

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