Results 71 to 80 of about 126,224 (277)
Frontiers in Environmental EconomicsOur paper explores the impact of energy consumption, foreign direct investment, and economic expansion on greenhouse gas emissions in OPEC member states.
Alieu Gibba +2 more
doaj +1 more source
Tax Compliance and Enforcement: New Research and Its Policy Implications [PDF]
SSRN Electronic Journal, 2016 This paper reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of this research for realistic policy options.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Do Financial Incentives for Firms Promote Employment of Disabled Workers? A Regression Discontinuity Approach [PDF]
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 ...
Jean-Philippe Wuellrich +2 more
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Who Pay for the Cleaner Air? Distributional Impact of Environmental Policy in a Dualistic Economy [PDF]
Using a technology where pollution is regarded as by-product of industry's activity and applied in a simple setup of Heckscher-Ohlin-Copeland-Taylor model, this paper analyses the possible distributional impacts of stricter environmental policy in a ...
Yusuf, Arief Anshory
core +4 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Size-Dependent Tax Enforcement and Compliance
, 2018 This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries.
Bachas, Pierre +2 more
openaire +1 more source
Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"
Jurnal Ilmiah Akuntansi KesatuanThis study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP ...
Ruyat Turyana +1 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source