Results 101 to 110 of about 1,038,024 (304)
FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Cnossen,Sijbren, Bovenberg,Lans
core
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
GOVERNMENT PARDONS AND TAX COMPLIANCE: THE IMPORTANCE OF WEALTH AND ACCESS TO PUBLIC GOODS
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
Business Strategy and the Environment, EarlyView.ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri +2 more
wiley +1 more source
The Political Economy of Optimal Taxation
Sociological ScienceThe question of how to design socially optimal tax policies is located at the epicenter of today’s inequality debate. However, the field of optimal policy design is dominated by a distinctive brand of economic analysis which suffers from a blinkered ...
Elias Nosrati
doaj +1 more source
Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes [PDF]
Recently, attention has focused on the estate tax. To date, however, the debate over estate taxes has been nearly devoid of standard considerations of deadweight loss.
Douglas Holtz-Eakin, Donald Marples
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +1 more source
MagmaArtikkelen analyserer formuesskattens rolle i det norske skattesystemet med vekt på fordeling, verdsettelse og økonomisk effektivitet. Offisiell inntektsstatistikk utelater tilbakeholdte eierinntekter og undervurderer dermed ulikheten.
Petter Bjerksund, Guttorm Schjelderup
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Governments and corporations can capitalise on improvements in Sovereign Credit Ratings (SCRs) by promoting environmentally friendly policies and developing infrastructure to achieve sustainable economic growth. Alternatively, they may choose to follow a ‘race to the bottom’ approach.
Muhammad Suhail Rizwan +2 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