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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
, 2019 PowerPoint presentation to the Governor's Council on Tax Reform meeting, September 24 and 25, 2019. "September 25, 2019. For Presentation at: Governor’s Council on Tax Reform, [by] Donna K. Ginther, Professor, Department of Economics; Interim Director,
Ginther, Donna K.
core +1 more source
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 [PDF]
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income ...
Spengel, Christoph +3 more
core +2 more sources
Expected effects of the US tax reform on other countries: global and local survey evidence. [PDF]
Int Tax Public Financ, 2020 Boumans D +3 more
europepmc +1 more source
Tax Reform and Automatic Stabilization [PDF]
A fundamental property of a progressive income tax is that it provides implicit collective insurance against idiosyncratic shocks to income by dampening the variability of disposable income and consumption.
James P. Ziliak, Thomas J. Kniesner
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source
The abandoned education cap policy: public participation in tax reform consultation
, 2015 This article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses".
Shimeld, Sonia +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber +3 more
wiley +1 more source
Tax reform in Brazil:an evaluation at the crossroads [PDF]
Tax reform has been a central issue of the Brazilian economic debate for at least a decade. But despite the supposedly reformist resolution of several governments, very little was in fact achieved.
Rogério L. F. Werneck
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