Results 101 to 110 of about 541,778 (308)
Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core +6 more sources
Tax Smoothing versus Tax Shifting [PDF]
Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households.
Niepelt, Dirk
core +1 more source
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
Government pardons and tax compliance
Revista de Economía Política de Buenos Aires, 2018 We estimate the differential effect of a tax amnesty on tax compliance across two dimensions of heterogeneity: wealth and access to public goods. Using a five-year panel from tax payers in Argentina, we use a difference-in-differences approach and show ...
Maximiliano Lauletta +1 more
doaj
Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
doaj +1 more source
The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto +3 more
wiley +1 more source
An empirical analysis of wealth taxation: Equity Vs.tax compliance [PDF]
Capital taxation is currently under debate, basically due to problems of administrative control and proper assessment of the levied assets. We analyze both problems focusing on a capital tax, the annual wealth tax (WT), which is only applied in five OECD
Alejandro Esteller Moré +1 more
core
Environmental Policy and Governance, EarlyView.ABSTRACT Deforestation and its social impacts are an enduring challenge in agrarian frontiers, especially in the tropics. Fueled by global demand for commodities, this process is mediated by ideas, concepts, meanings, and policies that uphold socioenvironmental degradation. A key and understudied—arena in which this mediation occurs is the sub‐national
Gabriela Russo Lopes, Fabio de Castro
wiley +1 more source
The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective [PDF]
Bequest tax revenues have been constantly declining in all OECD countries for at least seventy years. We propose an explanation which is based on a dynamic politico-economic model where the evolution of bequest taxation is determined by wealth inequality.
Graziella Bertocchi
core
For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
Environmental Policy and Governance, EarlyView.ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source