Results 181 to 190 of about 15,943 (310)

Corporate Taxation and the Size of New Firms: Evidence From Europe

Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level.
Di Giacomo, M., Da Rin, M., Sembenelli, A.   +2 more
core  

Capital Taxation [PDF]

This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 ...
Martin Feldstein
core  

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

Barriers to raising taxes on tobacco products in Uganda: a political economy analysis. [PDF]

Health Policy Plan
Zakumumpa H, Paina L, Ssegujja E, Ssempala R, Ssengooba F.   +4 more
europepmc   +1 more source

Corporate Taxation and the Impact of Governance, Political and Economic Factors [PDF]

In this paper we first use two international data sets to investigate how governance, political and economic factors influence corporate tax rates.
Marcel Gérard, Fernando M.M. Ruiz
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Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

Lancet Reg Health Am
Neves FS, Mendes LL, Nilson EAF, Castro IRR, Claro RM, Canella DS, Machado ÍE, Carmo ASD, Menezes MC, Malta DC.   +9 more
europepmc   +1 more source

Exports, Foreign Direct Investment and the Costs of Corporate Taxation [PDF]

This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of
Christian Keuschnigg
core  

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

Corporate political activity of the food industry in the development of food policies in Latin America and the Caribbean: a narrative review of the current literature. [PDF]

Global Health
Lara-Mejía V, Villalobos-Pérez A, Tolentino-Mayo L, Théodore FL, Ayvar-Gama Y, Barquera S.   +5 more
europepmc   +1 more source