Results 181 to 190 of about 1,842,464 (381)
Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis [PDF]
An-loh Lin+2 more
core +24 more sources
ABSTRACT We utilize a rich dataset of manufacturing firms to investigate the heterogeneous effects of ISO 14001 on the financial performance of certified firms. We employ machine learning techniques, specifically causal tree and causal forest, to uncover these effects. Our findings reveal consistently positive average effects of ISO 14001 certification
Xiaoliu Xu, Abdoul G. Sam
wiley +1 more source
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems
Michael Keen
openalex +1 more source
Taxes on income vs. value added tax in small open economy [PDF]
Tomáš Buus
openalex +1 more source
Do Not Stop the Loop: Driving Circular Textiles With Technology and Stakeholder Engagement
ABSTRACT We investigate critical factors enabling the successful implementation of circular ecosystems in the textile industry, with a focus on the interplay between technology and stakeholder engagement. A qualitative approach, involving 35 interviews with managers across 11 Italian SMEs in both B2B and B2C textile segments, was employed.
Chiara Civera+2 more
wiley +1 more source
Tax Policy and Tax Research in Canada [PDF]
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Andrew Sharpe+3 more
core
Does Climate Change Risk Impact Insurance Credit Risk? Cross Country Evidence
ABSTRACT While climate change poses a significant financial risk to the insurance industry, research has not yet examined the impact on the insurer's credit risk. This study investigates the impact of climate change risks on credit risk for insurance firms.
Jassem Alokla+2 more
wiley +1 more source
Specific Inputs, Value-Added, and Production Linkages in Tax-Incidence Theory
Kul B. Bhatia
openalex +2 more sources