Results 51 to 60 of about 2,096,119 (402)

Environmental tax reform roles and strategies of local governments: A quasi-natural experiment from China

open access: yesSustainable Futures
Whether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
doaj   +1 more source

Progressive Tax Reforms in Flat Tax Countries [PDF]

open access: yesEastern European Economics, 2019
ABSTRACTThe adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects.
Barrios, Salvador   +4 more
openaire   +5 more sources

Development Status and Future Prospects of Hydrogen Energy Technology: Production, Storage, and Cost Analysis

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
Hydrogen is an energy carrier, produced from renewable and nonrenewable resources. It can be stored in a variety of materials and transported to distant locations. This article reviews progress in hydrogen technology by looking at environmental and economic impact, cost analysis, and policy support at government level as way forward for bringing it to ...
Xuexue Pan   +5 more
wiley   +1 more source

A Detailed Comprehensive Role of Digital Technologies in Green Finance Initiative for Net‐Zero Energy Transition

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad   +3 more
wiley   +1 more source

Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax

open access: yesJournal of Economics, Business & Accountancy, 2017
There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective.
Indrawati Yuhertiana   +3 more
doaj   +1 more source

The Corporate Income Tax System: Overview and Options for Reform [PDF]

open access: yes, 2014
The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policy makers argue that reform of the corporate income tax system is needed, although a variety of rationales on why and how ...
Keightley, Mark P
core   +1 more source

Tobacco Tax Reform at the Crossroads of Health and Development

open access: yes, 2017
This report provides policy makers and those who advise them with decision support for informed choices on tobacco tax policy. The book draws on a vast body of scientific literature and distills the key facts into accessible form, focusing on core issues
P. Marquez, B. Moreno-Dodson
semanticscholar   +1 more source

Symposium on Tax Reform

open access: yesJournal of Economic Perspectives, 1987
The papers in this symposium are a representative sample of the diverse views economists hold on the political and economic advantages and disadvantages of the Tax Reform Act of 1986.
openaire   +2 more sources

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Adjustment costs of institutional tax changes from the audit pricing perspective: Empirical evidence from the VAT reform

open access: yesChina Journal of Accounting Research, 2021
Institutional changes inevitably impose adjustment costs on firms while also generating benefits. However, empirical evidence regarding the adjustment costs of institutional changes is limited, with much of the focus centered on benefits.
Binglei Duan   +3 more
doaj   +1 more source

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