Results 71 to 80 of about 58,925 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
JOINS (Journal of Information System), 2017 Adanya penurunan pendapatan Pajak Kendaraan Bermotor (PKB) tentu menjadi masalah karena mengurangi Pendapatan Asli Daerah (PAD). Hal ini disebabkan karena tidak adanya rumus untuk menghitung potensi penerimaan pajak secara akurat sehingga menyebabkan ...
Funa Maulida, Yupie Kusumawati
doaj
Population Ageing and the Efficiency of Fiscal Policy in New Zealand [PDF]
New Zealand’s ageing population is expected to have a significant impact on long-term government expenditure, particularly in the areas of health and superannuation.
Nick Davis, Richard Fabling
core
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
Prudent Budgetary Policy: Political Economy of Precautionary Taxation [PDF]
The theory of tax smoothing and determination of public debt with uncertain future national income is extended for prudence. A prudent government deliberately underestimates future national income and the tax base, especially if the variance and ...
Frederick van der Ploeg
core +3 more sources
Tax smoothing with redistribution [PDF]
We study optimal labor and capital taxation in a dynamic economy subject to government expenditure and aggregate productivity shocks. We relax two assumptions from Ramsey models: that a representative agent exists and that taxation is proportional with ...
Iván Werning
core
Public debt sustainability. An empirical study on OECD countries [PDF]
, 2018 For a panel of 21 OECD heterogeneous countries from 1991 to 2015, we study governments’ reactions to the accumulation of debt and look at whether governments voluntary take corrective measures when the debt-GDP ratio starts rising or they rather let the ...
Beqiraj, Elton +2 more
core +1 more source
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
Evaluating an old-age voluntary saving scheme under incomplete rationality
Gospodarka Narodowa. The Polish Journal of Economics, 2019 We provide an ex ante welfare, fiscal and general macroeconomic evaluation of the voluntary old-age saving scheme recently introduced in Poland and known as Employee Capital Plans.
Artur Rutkowski
doaj +1 more source
Optimal Seigniorage in Developing Countries: An Empirical Investigation [PDF]
This paper investigates the predictions of the theory of optimal seigniorage in developing countries over the period 1970-1999. The tax smoothing hypothesis, tested on forty selected developing countries, is rejected.
Tahsin SAADI SEDIK
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