Results 141 to 150 of about 2,101,295 (383)
ABSTRACT This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and firm value among European Small and Medium Enterprises (SMEs) in the Information and Communication Technology (ICT) sector. While existing literature predominantly focuses on large corporations, ESG dynamics within SMEs remain ...
Valeria Schifilliti+2 more
wiley +1 more source
Income Tax Reform under CTRP: A Taxing Problem [PDF]
This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
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Tax Racket and Tax Reform in Chicago
"Selected bibliography and materials": p. 265-280. ; Mode of access: Internet.
openaire +2 more sources
Understanding why collective action resulted in greater advances for tobacco control as compared to alcohol control during the Philippines' Sin Tax Reform: a qualitative study. [PDF]
Hoe C, Weiger C, Cohen JE.
europepmc +1 more source
ABSTRACT This study investigates how Micro, Small, and Medium Enterprises (MSMEs) contribute to poverty reduction and income inequality in Latin America and the Caribbean (LAC). Drawing on panel data from 103 MSMEs across 11 countries between 2013 and 2022, we analyze how employment growth, revenue expansion, and enhanced start‐up conditions contribute
Marcello Cosa
wiley +1 more source
Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K.+2 more
core
Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]
Chou JT, Fu CH.
europepmc +1 more source
ABSTRACT International aid for biodiversity conservation is expected to provide alternative livelihoods for forest‐dependent communities to offset restrictions on forest use. This aligns with the contemporary conservation discourse that promotes pro‐poor, human rights‐based, and sustainability principles.
Alexandra Rasoamanana+2 more
wiley +1 more source
A collective model for female labour supply with nonparticipation and taxation [PDF]
In this paper, a collective discrete choice model is presented for female labour supply. Both preferences of females and the intrahousehold decision process are econometrically identifiable. The model incorporates nonparticipation and nonlinear taxation.
Frederic Vermeulen
core