Results 41 to 50 of about 2,164,251 (328)
The Dynamic Process of Tax Reform [PDF]
The tax reform literature, pioneered by Guesnerie [1977], uses static models but views tax reform as a dynamic process, i.e., as a policy-maker implementing incremental reforms over time.
Alan Krause
core
The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone
, 2015 Effective local government taxation is critical to achieving the governance benei¬ ts widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance.
S. Jibao, W. Prichard
semanticscholar +1 more source
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993 [PDF]
Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall
Håkan Selin, Jukka Pirttilä
core
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source
Environmental tax reform with vertical tax externalities. [PDF]
The paper studies a regional environmental tax reform in a federal state. A region unilaterally improves the environmental quality by increasing its energy taxes.
Proost, Stef, Saveyn, Bert
core +3 more sources
Food banks in schools in England
British Educational Research Journal, EarlyView.Abstract This article investigates the number and distribution of food banks in schools in England. Drawing on a novel source of nationally representative data, we show that one in five schools operate a food bank. This amounts to over 4000 school‐based food banks across the country.
William Baker +2 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analysed how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explored how school readiness has shifted
Louise Kay
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
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source