Results 81 to 90 of about 2,096,119 (402)
Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2005 This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and Montenegro. These two countries have proved to be the most problematic of the former-Yugoslav countries for different reasons.
Jean Tesche
doaj
On the optimal progressivity of the income tax code [PDF]
, 2004 This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive
Conesa, Juan Carlos, Krueger, Dirk
core +6 more sources
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
Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 more
wiley +1 more source
PLoS ONE, 2023 Whether the implementation of the water resources tax policy can stimulate the water-saving behavior of social water users is one of the important criteria for evaluating the implementation effect of the tax reform policy.
Zheng Wu +4 more
doaj +1 more source
Targeted carbon tax reforms [PDF]
European Economic Review, 2018 Abstract In the presence of intersectoral linkages, sector-specific carbon tax changes can have complex general equilibrium effects. In particular, a carbon tax on the emissions of a sector can lead to an increase in aggregate emissions. We analytically characterise how incremental taxes on the emissions of any set of sectors affect aggregate ...
King, M, Tarbush, B, Teytelboym, A
openaire +5 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how firms leverage sustainable innovation propensity and digital sustainability transparency as strategic resources to navigate multilevel environmental pressures and achieve environmental and innovation performance.
Li Zheng +4 more
wiley +1 more source
DEGREE OF TAX BUOYANCY IN INDIA : AN EMPIRICAL STUDY [PDF]
An attempt is made in the present to provide an empirical content to differential coefficient of tax [revenue] buoyancy during post tax reform period in India by fitting a double-log regression model with an interaction variable to the stationary time ...
UPENDER, M.
core
Why a Wealth Tax is Definitely Constitutional [PDF]
, 2020 Wealth tax reform proposals are playing a major role in the 2020 presidential campaign. However, some opponents of these wealth tax reform proposals have claimed that a wealth tax would be unconstitutional. Other prominent critics have argued that wealth
Brooks, John R, Gamage, David
core +1 more source
Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder +16 more
wiley +1 more source