Results 181 to 190 of about 36,988,168 (297)

Household Tax Compliance and the Shadow Economy in Central and Southeastern Europe [PDF]

open access: yes
This paper presents and applies a new indicator of the size of the shadow economy based on the estimation of tax compliance in the household sector. These estimates are performed for the countries of Central, Eastern and Southeastern Europe using 2001 ...
Mario Holzner, Edward Christie
core  

Does tourism reduce the shadow economy? An international evidence. [PDF]

open access: yesHeliyon, 2023
Nguyen CP, Schinckus C, Nguyen BQ.
europepmc   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Corruption and the shadow economy [PDF]

open access: yes
This paper develops a simple framework to analyze the links between corruption and the unofficial economy and their implications for the official economy.
Choi, Jay Pil, Thum, Marcel
core  

Locked in Transition: Examining the Role of Paradoxical Tensions in the Transition From Industrial Cluster to Eco‐Clusters

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz   +2 more
wiley   +1 more source

Platform Thinking as a Catalyst for Circular Innovation in Low‐ and Medium‐Tech Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Growing pressures to replace linear with circular models challenge organisations to innovate continuously and to absorb new knowledge. While platform thinking has been examined as an enabler of innovation in high‐tech industries, its relevance in low‐ and medium‐tech industries, like construction, remains underexplored.
Julia Köhler   +3 more
wiley   +1 more source

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