Results 171 to 180 of about 2,395,751 (384)

A Reconsideration of gDouble Dividendsh Hypothesis in Taxation on Externalities [PDF]

Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh.
SUMINO, Koh, YAMADA, Masatoshi
core  

Climate‐Related Disclosure in European Banking: Stakeholder Capitalism Between Sustainability and Financial Imperatives

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the largest European banks are integrating climate change considerations into their nonfinancial disclosures, focusing on the interplay between sustainability strategies and stakeholder‐oriented practices. The sample includes the 30 top‐ranking European banks by total assets and is subject to CSRD reporting obligations.
Valerio Brescia, Ginevra Degregori, Federico Chmet, Silvana Secinaro   +3 more
wiley   +1 more source

Alcohol Excise Taxation, Tax Share and Revenue in the European Union and the United Kingdom in 2022: An Overview and Modelling Analysis. [PDF]

Drug Alcohol Rev
Rehm J, Correia D, Hassan AS, Manthey J, Rovira P, Shield KD, Ferreira-Borges C, Neufeld M, Štelemėkas M.   +8 more
europepmc   +1 more source

A systematic scoping review evaluating sugar-sweetened beverage taxation from a systems perspective. [PDF]

Nat Food, 2023
Alvarado M, Adams J, Penney T, Murphy MM, Abdool Karim S, Egan N, Rogers NT, Carters-White L, White M.   +8 more
europepmc   +1 more source

Bank Responses to Physical and Transition Risks in Lending: A Diagnostic Framework From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Banks face mounting pressure to integrate climate risks into lending, yet responses remain incoherent. This systematic literature review of 9034 studies synthesizes 68 peer‐reviewed articles and develops a behavioral typology of five bank responses: recovery, containment, repricing, reallocation, and relational transformation.
Tabea Brüggemann, Rainer Lueg
wiley   +1 more source

Protocol for evaluating the cost-effectiveness of Mongolia's sugar-sweetened beverages tax using double machine learning. [PDF]

PLoS One
Byambadorj N, Best R, Mandakh U, Sinha K.   +3 more
europepmc   +1 more source

Carbon‐Cutting Chess: Strategizing Resilient Low‐Carbon Investments for Supply Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT This research presents a novel empirical and analytical method for strategizing low‐carbon investment strategies (LCIS) in supply chains, viewed through the lens of sustainable and resilient efficiency. The study develops a clear, actionable framework for identifying, evaluating, and implementing LCIS by using a mixed‐methods design.
Ahmed Mohammed
wiley   +1 more source

Channelling and taxation in European online gambling markets: evolution and policy implications. [PDF]

Harm Reduct J
Marionneau V, Matteucci N, Vieira Lima S, Nikkinen J, Selin J.   +4 more
europepmc   +1 more source

Executive Agreements Database, Statement Regarding the Agreement Between The United States and Malaysia For Relief From Double Taxation On Earnings From The International Operation Of Ships and Aircraft Signed At Kuala Lumpur On April 18, 1989 Entered Into Force On March 12, 1990

, 2020
Oona A. Hathaway, Curtis A. Bradley, Jack L. Goldsmith   +2 more
openalex   +1 more source

Is the Devil in the Details? The Impact of ESG Controversy Materiality on Firm Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the consequences of material and immaterial environmental, social, and governance (ESG) controversies on a firm's financial performance and examines whether a country's regulatory quality contextually moderates this relationship.
Angela Karr, Jangwoon Kim, Taewoo Roh
wiley   +1 more source