Results 61 to 70 of about 1,038,024 (304)

Motor Vehicles Taxes on Automobiles Investigation of Tax Justice

open access: yesInternational Journal of Public Finance, 2018
The Turkish Motor Vehicle Tax entered into force in 1957 and today is a fortune tax amounting to approximately 22 million taxpayers. Tickets for motor vehicle tax started to be determined according to cylinder volume in 2004 instead of net weight in ...
Hülya Kabakçı Karadeniz
doaj   +1 more source

Impact of Monetary Policy on the Level of Economic Inequality in the United States

open access: yesVestnik MGIMO-Universiteta, 2020
: After the reform of the world monetary system in 1971, the competition between countries for the global market is taking place in completely new conditions.
M. L. Dorofeev
doaj   +1 more source

A Constitutional Wealth Tax [PDF]

open access: yes, 2020
Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation could address the harms from rising economic inequality, promote equality of social and economic opportunity, and raise the revenue needed to fund ...
Glogower, Ari
core   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar   +2 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

KEDUDUKAN KEKAYAAN NEGARAYANGDIPISAHKAN PADA BADAN USAHA MILIK NEGARA (BUMN)

open access: yesMasalah-Masalah Hukum, 2015
The aim of research to determine the position of state assets set aside in BUMN. The research method used is normative empirical research by using statutory approach.
Henny Juliany
doaj   +1 more source

The economics of wealth transfer tax [PDF]

open access: yes
This paper discusses the merits of wealth transfer taxation on both efficiency and equity grounds. It first deals with the popular debate that is dominated by American economists. This debate concerns the US estate tax, which is one, among many, types of
PESTIEAU, Pierre, CREMER, Helmuth
core  

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

Attacking the public health crisis of hepatocellular carcinoma at its roots

open access: yesHepatology, EarlyView., 2022
Abstract As the third most common cause of cancer‐related death worldwide with significant mortality rates in the United States, hepatocellular carcinoma has strong association with cirrhosis and chronic hepatitis B virus (HBV) with a growing at‐risk population from the rise in chronic liver disease from alcohol use and nonalcoholic fatty liver disease.
Hannah M. Lee   +3 more
wiley   +1 more source

Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy [PDF]

open access: yes
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party.
Sureth, Caren, Maiterth, Ralf
core  

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