Results 161 to 170 of about 551,360 (385)
Sustainability Orientation, Sustainability Implementation, and Brand Image in Service Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper uses legitimacy theory and cognitive dissonance theory to explore the relationship between sustainability orientation, sustainability implementation, and brand image in the service sector. Specifically, we examine the mediating role of implementation—the translation of strategic intent into actionable practices—on customers ...
Sandeep Jagani, Vafa Saboori‐Deilami
wiley +1 more source
Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The intention of the paper is to analyse the evolution of the effective tax rate of corporate income tax for the 2011-2016 period, calculated for the non-financial companies listed on the Bucharest Stock Exchange (Romanian: Bursa de Valori București ...
Teodorescu Mihaela, Istudor Ileana Iulia
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of executive compensation (EC) and corporate circular economy performance incentives (CCEPI) on corporate circular economy initiatives (CCEI) and corporate circular economy performance (CCEP) by integrating legitimacy theory and the resource‐based view.
Emmanuel A. Morrison +2 more
wiley +1 more source
What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds [PDF]
The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers.
Bev Dahlby, Ergete Ferede
core
Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility
Business Strategy and the Environment, EarlyView.ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth +6 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
wiley +1 more source
Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005 [PDF]
, 2008 Seppo Kari +2 more
openalex +1 more source
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source
Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to ...
Jack Mintz, Michael Smart
core
Corporate Income Tax Competition in the Caribbean
IMF Working Papers, 2008 Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean.
openaire +4 more sources