Understanding Research Approaches to Assess Sugar-Sweetened Beverage Taxation Policy Implementation and Response in Low- and Middle-Income Countries: Results From a Scoping Review. [PDF]
Phonsuk P +4 more
europepmc +1 more source
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley +1 more source
The political economy of novel food taxes and subsidies in India: insights from stakeholder interviews and a scoping review. [PDF]
Summan A +3 more
europepmc +1 more source
Concept and features of the tax legal relations
The article is devoted to the problems of tax legal relations. Positions of scientists-financiers on the brought up questions are analyzed and generalised. Distinctive features of tax legal relations are specified.
Товкун, Л.В.
core
Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings
ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara +2 more
wiley +1 more source
Domestic resources for surgical care financing: a descriptive analysis of global health expenditure trends and illustrative case studies on fiscal mechanisms in LMICs. [PDF]
Reddy R +8 more
europepmc +1 more source
Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Classifying OECD Health Systems by Financing Structure: An Empirical Latent Profile Analysis. [PDF]
Aydın JC, Yaşar G.
europepmc +1 more source
THE NON-NEUTRALITY OF WTO BORDER TAX ADJUSTMENTS FOR ENVIRONMENTAL EXCISE TAXES UNDER IMPERFECT COMPETITION [PDF]
Border tax adjustments for environmental taxes should leave imports of final goods unchanged. If intermediate and final goods markets are imperfectly competitive though, non-neutrality can result.
McCorriston, Steve, Sheldon, Ian M.
core
ABSTRACT Statewide community college associations are membership organizations that support governance, professional development, and advocacy, yet they have received limited scholarly attention. Using document and qualitative content analysis of publicly available webpages, reports, and federal tax filings, this study examines the governance ...
Jonathan M. Turk, Kadir Karakaya
wiley +1 more source

