Results 161 to 170 of about 38,140 (305)

Unveiling the shadow economy in emerging markets. [PDF]

PLoS One
Duong QN, Tran NTK.
europepmc   +1 more source

Behavioral Insights for Tax Compliance: A Whole-House Approach to Improving Taxpayer and Tax Official Beliefs, Attitudes, and Behaviors

The objective of this note is to summarize the role of behavioral science in tax compliance and tax administration, elaborating on a previous note outlining the World Bank’s past work in this area (Dalton et al., 2021). This note will provide an overview
World Bank
core   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source

Pricing strategies of the tobacco companies in response to cigarette excise tax increases in Montenegro. [PDF]

PLoS One
Čizmović M, Mugoša A, Vukčević M, Vulović V.   +3 more
europepmc   +1 more source

Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley   +1 more source

Converting donor dependence to domestic ownership: The realignment of tuberculosis financing for sustainability. [PDF]

PLOS Glob Public Health
Wells WA, Scheening S, Waseem S, Schulhofer A, Wolde Y, Stallworthy G.   +5 more
europepmc   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

The fiscal sustainability of Burkina Faso's free health care policy for maternal and child health: an analysis using the fiscal space diamond. [PDF]

BMC Health Serv Res
Siri A, Ilboudo PG.
europepmc   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source