Results 141 to 150 of about 41,692 (290)
Does the Value-Added Tax Shift to Consumption Prices?
This paper deals with the question of how consumption taxes, especially the value-added tax, affect consumption prices. The analyses are based on data from EU countries for the period 1970–2004. The starting point is a conventional supply-demand analysis
Matti Viren
core
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
Relevant and useful monography on VAT
Buhalterinės Apskaitos Teorija ir Praktika, 2019 Jonas Mackevičius
doaj +1 more source
Globalization and Developing Countries - A Shrinking Tax Base? [PDF]
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration.
Yothin Jinjarak, Joshua Aizenman
core
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19
, 2023 Wagner R, Lucas R.
europepmc +1 more source
Value Added Tax (VAT) in the Gambian Tax System and the effectiveness of its collection mechanisms. [PDF]
openFor the Gambia to support its economic and human development, tax revenues must rise. The best tool for accomplishing this is a general consumption tax like Value Added Tax (VAT), as they have less of an adverse effect on growth than income taxes. To
JARJU, EBRIMA K
core
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]
Nat FoodPlinke C, Sureth M, Kalkuhl M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source