Results 111 to 120 of about 18,110 (299)

The economics of a temporary VAT cut [PDF]

1. The rate of VAT has been cut temporarily to 15%, with a return to 17.5% in place for the end of 2009. The government has predicted that this will increase consumer spending by about 0.5%.
Matthew Wakefield, Thomas Crossley, Hamish Low   +2 more
core  

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan, Affan Hameed, Naimat U. Khan, Zafir Ullah Khan   +3 more
wiley   +1 more source

Investigating the Cytoskeleton of DRGs Using Cryo‐Electron Microscopy and Deep Learning

Cytoskeleton, EarlyView.
ABSTRACT We describe a method for determining the ultrastructural organization of axons and varicosities of cultured dorsal root ganglion (DRG) neurons using cryogenic electron microscopy (cryo‐EM). Cryo‐EM reveals the dimensions, proximity, and overall organization of biological specimens in a near‐native state, avoiding artifacts of fixation and ...
M. Neal Waxham, Mihir Relan, Matthew T. Swulius, Andrea K. H. Stavoe   +3 more
wiley   +1 more source

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto, Alvaro Ramos‐Garcia, Carlos de las Heras‐Rosas   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

VAT Rate Structures in Theory and Practice

Most countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and (to a lesser extent) social and cultural objectives. This paper assesses the case for applying reduced VAT rates, with a particular focus on OECD countries where reduced rates feature prominently.
openaire   +2 more sources

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

Synergistic π‐π and π‐d Interactions Between Carbon Nanotubes and Coordination Polymers Crafting Core‐Shell Nanostructured Cathode for High‐Performance Sodium‐Organic Batteries

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Ni‐DHBQ nanosheets are encapsulated around carbon nanotubes, resulting in a core‐shell layered heterostructure that enables high high‐throughput charge transfer. This unique architecture not only enhances electron transport efficiency but also significantly increases the density of redox‐active sites.
Mengpei Qi, Xiaohua Lei, Xiaoju Lu, Yalong Jiang, Yunhai Zhu, Aiqing Zhang, Yingkui Yang   +6 more
wiley   +1 more source

Potential unification of VAT rates in the Czech Republic

, 2015
Tato diplomová práce se zabývá analýzou sazeb daně z přidané hodnoty (DPH) z pohledu příjmů státního rozpočtu, dopadů na rozdělení příjmů ve společnosti a nákladů státního i soukromého sektoru. Mým cílem bylo zjistit, zda jednotná sazba DPH je z hlediska
Kučerová, Michaela
core   +1 more source

Progressive VAT? The redistributive effects of VAT rate differentiation

VAT is normally considered to have regressive distributional effects on income distribution. Many countries try to address distributional concerns with rate differentiation. Based on Swiss data we find that both the existing VAT as well as a revenue-neutral flat rate have no significant redistributive effects on the Gini coefficient.
Schmutz, Felix (Author), Schaltegger, Christoph A. (Author)   +1 more
openaire   +1 more source