Results 11 to 20 of about 2,051,610 (416)
Land, 2022 Fiscal arrangements have significant influences on the use of land in China. The tax collection reform in 2002 stipulates that firms establish after the reform are levied by the state tax bureau while those established before the reform continue to be ...
Huasheng Song, Guili Sun
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Tax Reform in Switzerland [PDF]
OECD Economics Department Working Papers, 1999 There have been a number of tax reforms in Switzerland in recent years aimed at enhancing economic efficiency and equity. This paper sets these reforms in the context of the forces shaping tax policy in Switzerland and the main features of the Swiss tax system and suggests areas where further reforms could be beneficial.
Carey, David +2 more
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Tax Reform as an Instrument for the Stability of the National Economy [PDF]
SHS Web of Conferences, 2022 This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify ...
Dobrovič Ján +2 more
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The impact of water resource taxes on total factor water efficiency
Water Policy, 2023 Widespread promotion of resource tax reform is of critical importance in China's efforts to promote resource conservation and speed up the development of a more ecological planet.
Yang Su, Zhonghua Cheng
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Willingness of women‐led businesses in Pakistan to join formal e‐commerce platforms
Asia &the Pacific Policy Studies, Volume 9, Issue 3, Page 246-267, September 2022., 2022 Abstract An equitable distribution of economic benefits from the recent growth of e‐commerce in Pakistan requires inclusive adoption of formal digital marketplaces. The available literature and focused discussions reveal that most women‐led businesses rely on informal e‐commerce managed through social media applications and have incomplete and often ...
Syed M. Hasan +2 more
wiley +1 more source
Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
International Review of Management and Marketing, 2020 This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014).
Kamel Naoui, Abdelkader Kasraoui
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Politics of evidence: Think tanks and the Academies Act
British Educational Research Journal, Volume 48, Issue 6, Page 1232-1253, December 2022., 2022 Abstract Previous research has identified political ideology as central in the landmark Academies Act (2010). This article further analyses how politics of evidence played its part in the policy process by focusing on long‐term structural changes and preferences among policymakers. The article draws on policymaker interviews after the reform, a mapping
Jaakko Kauko
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Discrete Dynamics in Nature and Society, 2022 It has been ten years since the implementation of property tax reform in Shanghai and Chongqing. With the continuous promotion of tax reform, the central government clearly put forward the decision to accelerate the pilot real estate tax reform in 2021 ...
Wei Dong +3 more
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Fundamental Tax Reform in the Netherlands [PDF]
SSRN Electronic Journal, 2000 The Netherlands has abolished the tax on actual personal capital income and has replaced it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax with interest on the deferred tax, and a mark-to-market tax ...
Cnossen Sijbren, Bovenberg Lans
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Which institutional investors drive corporate sustainability? A systematic literature review
Business Strategy and the Environment, Volume 32, Issue 1, Page 42-71, January 2023., 2023 Abstract In this article, we review recent archival research (66 studies) on the influence of institutional ownership (IO) heterogeneity on corporate sustainability. Relying on an agency‐theoretical framework, we differentiate between various types of IO and their nature.
Patrick Velte
wiley +1 more source