Results 141 to 150 of about 2,101,295 (383)

Grease the Wheel! An Empirical Study on Environmental, Social, and Governance (ESG) and SMEs' Performance in the ICT Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: yes
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.
core  

Tax Racket and Tax Reform in Chicago

open access: yesColumbia Law Review, 1931
"Selected bibliography and materials": p. 265-280. ; Mode of access: Internet.
openaire   +2 more sources

Can MSMEs Foster Inclusive Growth? Evidence From Poverty and Inequality Dynamics in Latin America and the Caribbean

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: yes
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  

Winners, Losers, and the Implications of Inequality in Biodiversity Conservation Policies: Insights From European Development Aid to Central Africa

open access: yesEnvironmental Policy and Governance, EarlyView.
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]

open access: yes
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  

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