Results 61 to 70 of about 2,879,240 (241)
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian EBEKE
core +2 more sources
Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions [PDF]
This paper discusses how carbon abatement policies interact with the tax system, and how these interactions affect the overall costs of carbon controls. We provide formulas for adjusting cost estimates of auctioned and grandfathered carbon emissions from
Parry, Ian
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Carbon Revenue Recycling - Opportunities and Challenges [PDF]
Environmental policy instruments that generate budget revenues may become an increasingly attractive policy option for Canada's federal government due to amplified fiscal pressures.
Rock Lefebvre, Elena Simonova
core
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Analysis of the economic implications of a carbon tax
Journal of Energy in Southern Africa, 2017 A carbon tax should be considered among the range of instruments available to the South African government, economy and society, as part of a broad portfolio of mitigation actions.
Harald Winkler, Andrew Marquard
doaj +1 more source
Analysis Of The Impact Of Carbon Tax And Green Property Tax On Jakarta's Local Revenue
EducoretaxEnvironmental issues are serious global challenges that must be addressed immediately. These issues require swift and appropriate action, including policies to support the transition to a greener economy. Carbon tax and green property tax are two fiscal instruments that the government can use to encourage environmentally friendly behavior and ...
Wirawan Firman Nurcahya +3 more
openaire +1 more source
Other title: Sales Tax and Revenue Bond Summary by Fiscal Year
, 2017 "2/9/17." Includes a "Consensus 'Long' Memo, dated 12/1/16, which states that "The Department of Revenue also has begun working more closely with the Department of Commerce in monitoring the growth of certain programs that divert revenue away from the ...
Kansas. Department of Revenue. Office of Policy and Research.
core
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source