Are climate change perceptions related with plastic policy support? Effects of climate change skepticism, guilt, and efficacy on the acceptance of the plastic tax. [PDF]
PLoS OneKim M, Kim S, Jeon S.
europepmc +1 more source
Does diverse tax planning reduce tax risk?
Journal of Contemporary Accounting & EconomicsKimberly S. Krieg, John Li
openaire +1 more source
The value of tax shields is not equal to the present value of tax shields: A correction [PDF]
I correct some expressions in Fernández (2004) and provide a more general expression for the value of tax shields. This expression is the difference between the present values of two different cash flows, each with its own risk: the present value of ...
Fernandez, Pablo
core
Investigation of spillover effects of a sugar-sweetened beverage tax on beverage purchasing in a nearby, non-taxed area: A quasi-experimental, difference-in-differences analysis. [PDF]
PLoS OneNeff Warner LR +4 more
europepmc +1 more source
The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions [PDF]
The importance of capital loss offset provisions in a world of risk is well documented in the tax literature. However, the potential deadweight losses owing to imperfect offset has not been fully explored.
Panagiotis Tsigaris, Syed M. Ahsan
core
Immune escape mechanisms and therapeutic advances in virus-associated hematological malignancies. [PDF]
Blood Cancer JLi T +6 more
europepmc +1 more source
Firefighters as a Key Alliance Group to Advocate for Tobacco Control Policies in Korea. [PDF]
J Prev Med Public HealthKang H, Park S, Cho SI.
europepmc +1 more source
(Why) Do we need Corporate Taxation? [PDF]
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
core
Taxation of foods high in fat, sugar, and sodium in India: A modelling study of health and economic impacts. [PDF]
PLoS MedRoche M +7 more
europepmc +1 more source
Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]
Lancet Reg Health AmNeves FS +9 more
europepmc +1 more source