Results 111 to 120 of about 362,938 (290)
Determinants of Customer Eco‐Friendly Goods Consumption in the Hospitality and Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the key attributes of eco‐friendly products in the hospitality and tourism industries and examines the impact on consumer behavior through a three‐study approach. Study I utilized principal component analysis and identified five key factors: price relevance, external charm, visual attention, product symbolism, and ...
Jiyoung Lee +3 more
wiley +1 more source
"What's Missing from the Capital Gains Debate? Real Estate and Capital Gains Taxation" [PDF]
The recent enactment of a capital gains tax cut resulted, according to Hudson and Feder, from the absence of a true appreciation or consideration of the real beneficiaries of such a cut, probable actual effects, the distinction between productive and ...
Kris Feder, Michael Hudson
core
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
Business Strategy and the Environment, EarlyView.ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source
Progressivity of Capital Gains Taxation with Optimal Portfolio Selection [PDF]
We provide new data on capital gains realizations using a five-year stratified panel of taxpayers covering 1985-1989. We find, as earlier studies have, that capital gains realizations are very concentrated among the highest income groups.
Andrew B. Lyon, Michael Haliassos
core
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Taxing capital income in Hungary and the European Union [PDF]
Countries seeking membership in the European Union (EU) cannot look to the EU for a blueprint for reforming their system for taxing capital income. Indeed, it is hard to generalize about tax systems in the EU.
Dethier, Jean-Jacques, John, Christoph
core
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Cryptocurrency Taxation: A Bibliometric Analysis and Emerging Trends
International Journal of Financial StudiesThis article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data ...
Georgiana-Iulia Lazea +4 more
doaj +1 more source
Capital gains, negative gearing and effective tax rates on income from rented houses in Australia
, 2004 This paper reports estimates of effective tax rates on rental property income in Australia. We consider three capital gains tax regimes – the current Australian system, that which prevailed between 1985 and 1999 and a realisation tax that attempts to ...
Fane, George, Richardson, Martin
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source