Results 91 to 100 of about 354,028 (329)
A comment on the impact of the initial tax mix on the dividends of an environmental tax form [PDF]
, 1997 The effects of an increase in an emission tax rate are analyzed. The initial tax mix of the economy is such that the higher emission rate serves to internalize social costs an simultaneously approaches a second-best tax system (in the absence of ...
Weinbrenner, Daniel
core
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
Tax Reforms in Hydrocarbons and Mining in Chile, Colombia and Peru 2021–2023
Revue Internationale de Politique de DéveloppementThe objective of this chapter is to analyse the impact of recent tax reforms implemented by newly elected governments in Chile, Colombia and Peru, with special emphasis on the extractive industries.
Humberto Campodónico, Armando Mendoza
doaj +1 more source
A "Double Dividend", After All? [PDF]
The consensus view among economists seems to be that a green tax reform is unlikely to be associated with a "double dividend" (Bovenberg 1998). However, the results derived in the present paper suggest that this view needs to be qualified. We demonstrate
K.J. Munk
core
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
Modern Economy, 2019 In the present study, we explore an environmental tax reform for Austria as an instrument to achieve the main objectives of the current Austrian Climate and Energy Strategy #mission2030.
Sebastian Goers, F. Schneider
semanticscholar +1 more source
Performing an Environmental Tax Reform in a Regional Economy. A Computable General Equilibrium Approach [PDF]
We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain). The reform involves imposing a tax on CO2 or SO2 emissions and reducing either the Income Tax or the payroll ...
Esther Velázquez Alonso +2 more
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
A Note on Weak Double Dividends [PDF]
A weak double-dividend is the proposition that the welfare improvement from a tax reform, where environmental taxes are used to lower distorting taxes, must be greater than the welfare improvement from a reform where the environmental taxes are returned ...
Gilbert Metcalf +2 more
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source