Results 91 to 100 of about 126,224 (277)
Do Financial Incentives for Firms Promote Employment of Disabled Workers? A Regression Discontinuity Approach [PDF]
, 2009 We study the impact of employment quota on firms' demand for disabled workers. The Austrian Disabled Persons Employment Act (DPEA) requires firms to provide at least one job to a disabled worker per 25 non-disabled workers, a rule which is strictly ...
Lalive, Rafael +2 more
core
Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners
, 1990 This paper is a revision, extension and substantial re-direction of "Tax Practitioners and Tax Compliance," Social Science Working Paper No. 666, California Institute of Technology, March 1988. We gratefully acknowledge the financial support of National Science Foundation Grants SES-8903157 and SES-8902545 for Reinganum and Wilde, respectively, and ...
Reinganum, Jennifer F., Wilde, Louis L.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Christoph Watrin, Robert Ullmann
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Incentives for Conservation Easements: The Charitable Deduction or a Better Way [PDF]
, 2011 Halperin talks about tax-policy concerns relating to the charitable deduction for conservation easement donations. The conflict of interest between charity and other owners raises a concern that the charitable deduction would not reflect the ultimate ...
Halperin, Daniel
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis [PDF]
Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework.
Gabriele Ruiu, Gaetano Lisi
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source