Optimal enforcement policy and firms' emissions and compliance with environmental taxes
, 2006 In a market where firms with different characteristics decide upon both the level of emissions and their reports, we study the optimal audit policy for an enforcement agency whose objective is to minimize the level of emissions. We show that it is optimal to devote the resources primarily to the easiest-to-monitor firms and to those firms that value ...
Macho Stadler, Inés +3 more
openaire +2 more sources
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]
Adm Sci QReuter E, Überbacher F, Scherer AG.
europepmc +1 more source
Collection and Enforcement of State Consumption Excise Taxes [PDF]
, 1941 Berryman, John R., Huston, Joseph W.
core +2 more sources
Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence [PDF]
This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers.
Cécile Bazart, Michael Pickhardt
core
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
A byzantine-resistant blockchain framework for secure and scalable immigration management. [PDF]
Sci RepShafin KM, Reno S.
europepmc +1 more source
Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes [PDF]
I investigate the optimal auditing scheme for a revenue-maximizing tax-collection agency that observes not only reported prots, but also the level of employment at each firm. Each firm is owned by a single entrepreneur whose managerial ability is random.
Eduardo Zilberman
core
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Governing E-cigarettes in China: regulatory challenges and strategies for adolescent protection in the post-flavor ban era. [PDF]
Front Public HealthYao Y, Yao L, Yang F.
europepmc +1 more source