Results 61 to 70 of about 865,366 (246)

Fiscal Cyclicality and Debt Sustainability: Evidence From Over a Century of Data

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a historical fiscal dataset for a group of 11 economies over the period 1880–2022, we examine debt sustainability and fiscal policy cyclicality and assess the factors influencing fiscal behaviour. We find that positive and statistically significant responses of primary balances to debt emerge in specific historical episodes and ...
Christos Chrysanthakopoulos, Franciscos Koutentakis, Athanasios Tagkalakis   +2 more
wiley   +1 more source

Towards SDG‐Aligned Carbon Neutrality in EU Countries: How Energy Policy, Energy R&D Budget, and Sustainable Growth Shape the Transition?

Sustainable Development, EarlyView.
ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli, Azad Erdem, Mucahit Aydin, Cisem Bektur   +3 more
wiley   +1 more source

Taxing data when the United States disagrees

European Law Open
What is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law?
Tarcísio Diniz Magalhães, Allison Christians   +1 more
doaj   +1 more source

Beat It: Tax Reform and Tax Treaties

SSRN Electronic Journal, 2018
The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violations of US tax treaties. However, most of those potential violations, such as new IRC section 951A and to a large extent new IRC section 59A, are covered by the Savings Clause (US model article 1(4)). The only remaining question is whether IRC section 59A
openaire   +2 more sources

Sustainable Foreign Direct Investment in Emerging Markets: The Institutional Drivers of Firms' Climate Action

Sustainable Development, EarlyView.
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley   +1 more source

The complexity of references to the temporarily suspended norms of international tax treaties

Правоприменение
Subject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No.
I. A. Khavanova
doaj   +1 more source

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

Sustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne, Adis Dzebo, Zoha Shawoo, Mario Cardenas, Pierrick Chalaye, Alexia Faus Onbargi, Cassilde Muhoza, Patricia Nicdao, Nokwethaba Makhanya, Navam Niles, Priyatma Singh   +10 more
wiley   +1 more source

A Survey Experiment on How Legal Status of Nicotine Products Influences Young Adults' Perceptions and Choices

Southern Economic Journal, EarlyView.
ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner, Belgi Turan, Berna Tarı Kasnakoğlu, Yenal Can Yiğit, Donald S. Kenkel, Alan D. Mathios   +5 more
wiley   +1 more source

Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies

Thunderbird International Business Review, EarlyView.
ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain, Md Emon Ahmed, Mohammad Fakhrul Islam, Md. Karimul Alam, Mohammad Abdullah Al Mamun, Md Tarique Kazi   +5 more
wiley   +1 more source

ON THE SOURCES OF EUROPEAN UNION TAX LAW

Pravo, 2006
A thorough analysis of this subject has demonstrated the following: • The existing system of primary and secondary European Union (EU) law has had a significant influence on the formation of a EU tax law.
Mile Vranješ
doaj