Results 111 to 120 of about 261,534 (260)
Starting Over: The Automated Payment Transaction Tax [PDF]
This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral ...
Feige, Edgar L.
core +1 more source
Following the Money: How the 50 States Rate in Providing Online Access to Government Spending Data [PDF]
, 2010 Grades states' efforts to provide public spending data through Web portals; lists the benefits of "transparency 2.0," including cost-efficient and targeted spending; and outlines best practices for comprehensive, one-stop, one-click searchable ...
Kari Wohlschlegel, Phineas Baxandall
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Incorporation and Taxation: Theory and Firm-level Evidence [PDF]
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and ...
Christian Keuschnigg +2 more
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Corrupt local government as resource farmers : the helping hand and the grabbing hand [PDF]
, 2004 We study the role of tax share and transparency of governance on growth and stagnation. A local government maximizes its private benefits using two activities.
Dalgic, Engin, Long, Ngo Van
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Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
ANALISIS PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2016 The purposes of this research are (1) to examine the influences of tax avoidance on firm value and (2) to examine the influences of institutional ownership and transparency on the relation between tax avoidance and firm value.
AINA, Qorri, ROHMAN, Abdul
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Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Journal of Tax Administration, 2015 We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the ...
openaire +2 more sources
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI [PDF]
, 2015 This study aimed to examine the effect of tax avoidance on the value of the company as well as to test the effect of transparency of information on the relationship between tax avoidance by the value of the company.
HARTO, Puji, PRASIWI, Kristantina Wahyu
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