Results 91 to 100 of about 1,963 (203)
Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
Regulation &Governance, EarlyView.ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source
Sharing the Burden: How Corporatism Shapes the Division of Environmental Tax Revenue
Regulation &Governance, EarlyView.ABSTRACT This comparative study spanning more than two decades examines how corporatist institutions shape the distribution of environmental tax revenue between producers and consumers. Environmental taxes have become a key policy instrument for addressing climate change and other environmental problems, but their effectiveness and political viability ...
Pär Dalén
wiley +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, Volume 64, Issue 4, Page 1515-1563, September 2026.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
Circular economy business strategies and public schemes: a game theory‐based survey
International Transactions in Operational Research, Volume 33, Issue 5, Page 2827-2869, September 2026.Abstract This paper develops a selected survey based on game theory in circular economy (CE) by complementing two perspectives: the CE business strategies and the public schemes (PS) available to implement CE systems. These perspectives are concentrated in six CE business strategies (circular inputs, sharing platforms, product‐as‐a‐service (PaaS ...
Vinay Ramani, Pietro De Giovanni
wiley +1 more source
Tax Justice: A Study of Value Added Tax (VAT) Policy in Indonesia
Journal of Public Representative and Society ProvisionTaxes are a vital instrument in supporting national development, with Value Added Tax (VAT) becoming a primary source of state revenue since its enactment through Law No. 8 of 1983. The most recent reform, Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), raised the VAT rate from 10% to 11% as of April 2022, with a planned 12%
Taqwallah Taqwallah +1 more
openaire +1 more source
Unconventional Fiscal Policies in Response to Inflation: The Iberian Exception in Portugal
Scottish Journal of Political Economy, Volume 73, Issue 4, September 2026.ABSTRACT The surge in Eurozone inflation in 2022 compelled European governments to implement unconventional fiscal policies. One initiative, the Iberian Exception, imposed a cap on the cost of natural gas used for electricity generation in Portugal and Spain.
Lourenço Cerdeira +2 more
wiley +1 more source
Implementation of Value Added Tax (VAT) Tax Planning in Service Companies: A Study
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi ReviewValue Added Tax (VAT) poses unique cash flow challenges for service companies in Indonesia because the obligation to collect it arises upon delivery of the service, regardless of receipt of payment. This study analyzes the implementation of VAT tax planning at PT DNG, a plantation services company, within the context of the Coretax Administration ...
Dwi Fionasari +4 more
openaire +1 more source
European Journal of Social Psychology, Volume 56, Issue 5, Page 885-902, August 2026.ABSTRACT Public opinion plays a central role in shaping conflict dynamics and influencing wartime policy. In this work, we examined which psychological intergroup interventions could increase public opposition to war. Building on research showing that instrumental reasoning and social identification are central, though not exhaustive, predictors of war‐
Ilana Ushomirsky +3 more
wiley +1 more source
Value-added Tax (VAT): Myth or Reality?
Journal of Social Science and Humanities, 2022 openaire +2 more sources
Evaluation of a Partial Ban on Rx‐Rebates in Germany
Health Economics, Volume 35, Issue 8, Page 1247-1274, August 2026.ABSTRACT We investigate patients' price sensitivity for prescription (Rx) drugs with regards to patronizing online or brick‐and‐mortar pharmacies. In doing so, we exploit a policy change in Germany that prohibited online pharmacies from granting rebates to one part of the population, the members of the statutory health insurance scheme.
Maximilian M. Gail +3 more
wiley +1 more source