Results 141 to 150 of about 733,071 (294)

"The Impacts of Various Taxes on Foreign Direct Investment" [PDF]

open access: yes
Previous work on the effect of taxes on foreign direct investment (FDI) focused primarily on capital income taxes. We investigate the proposition that other forms of taxation may also deter FDI.
Alexis Chaves, Stacie Beck
core  

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao   +4 more
wiley   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes   +4 more
wiley   +1 more source

The Burden of Federal Tax Increases Under the Conservatives [PDF]

open access: yes
An important economic trend in Canada in recent years is the increasing share of personal income going to both direct and indirect taxes. This article provides a analysis of the distributional impact of federal tax and transfer policies over the period ...
Grady, Patrick
core   +1 more source

More Than 10 Years on: Does a State‐of‐the‐Art Review and Synthesis Offer New Frameworks to Guide Future Design for Remanufacturing Research?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie   +4 more
wiley   +1 more source

Tax Competition regarding Foreign Direct Investment between Transition European Countries [PDF]

open access: yes
This paper explores the fiscal measures adopted in the transition European countries in order to encourage the foreign direct investment. There were analysed six countries: Albania, Macedonia, Moldova, Russian Federation, Union of Serbia and Muntenegro ...
Ramona Dumitriu
core  

Toward an SDG‐Based Typology for US Nonprofits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley   +1 more source

Taxes, Leverage and the National Return on Outbound Foreign Direct Investment [PDF]

open access: yes
The effect of outbound foreign direct investment (FDI) on the national income of the parent firm's country depends on the relative importance of two countervailing factors: the loss of tax revenue to the foreign government and the increased use of ...
Martin Feldstein
core  

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