Results 11 to 20 of about 146,419 (311)
Outcomes Following Taxation of Sugar-Sweetened Beverages
JAMA Network Open, 2022 Key Points Question What are the outcomes of implemented sugar-sweetened beverage (SSB) taxes around the world? Findings In this systematic review of 86 studies and a meta-analysis of 62 studies, implemented SSB taxes were associated with higher prices ...
T. Andreyeva +4 more
semanticscholar +1 more source
Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation
Quarterly Journal of Economics, 2023 How does wealth taxation differ from capital income taxation? When the return on investment is equal across individuals, a well-known result is that the two tax systems are equivalent.
Fatih Guvenen +4 more
semanticscholar +1 more source
Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
doaj +1 more source
Business: Theory and Practice, 2021 This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting.
Oleh Pasko +5 more
doaj +1 more source
Guangdong nongye kexue, 2022 Green agricultural development is the connotation and requirement of high-quality agricultural development. The measurement and research of green total factor productivity (GTFP) of agriculture has important references for measuring the level of high ...
Fengmin YAO +5 more
doaj +1 more source
Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]
Problems and Perspectives in Management, 2020 An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka +4 more
doaj +1 more source
The Taxation of Superstars [PDF]
SSRN Electronic Journal, 2015 Abstract How are optimal taxes affected by superstar phenomena? To answer this question, we extend the Mirrlees model to incorporate an assignment problem in the labor market that generates superstar effects. Perhaps surprisingly, rather than providing a rationale for higher taxes, we show that superstar effects provide a force for lower
Scheuer, Florian, Werning, Iván
openaire +8 more sources
Professional judgement in accounting: contents and conditions of application
Business: Theory and Practice, 2022 The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information.
Olena Fomina +3 more
doaj +1 more source
Formation of a system of indicators of balanced economic development in the context of globalization: space-time analysis in order to ensure economic security [PDF]
SHS Web of Conferences, 2021 Research background: The modern world economy of the 21st century, being innovatively oriented, global and based on the information space, is constantly being modified, focusing on the growth of the level and quality of life of the population by ...
Afanasyeva Lubov +2 more
doaj +1 more source