Results 101 to 110 of about 288,728 (301)

Raising revenue with transaction taxes in Latin america - or is it better to tax with the devil you know? [PDF]

In recent years, various Latin American governments have resorted to taxes on bank debits and financial transactions as alternative ways of raising revenue. Considerable interest has developed in understanding the consequences of such reforms. The author
Suescun, Rodrigo
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

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, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

INTERNATIONALIZATION OF CORPORATE FINANCE IN THE EUROPEAN UNION: CHALLENGES AND OPPORTUNITIES FOR GLOBAL COMPETITIVENESS [PDF]

European Vector of Economic Development
The article provides a comprehensive analysis of the internationalization of corporate finance in the European Union (EU), focusing on its critical role in fostering global competitiveness and addressing the internal challenges of financial integration.
Anastasiia A. Krasina
doaj   +1 more source

Financial Transaction Tax and Economic Crisis

Revista de Direito Tributário Internacional Atual, 2019
This paper aims at the legal problems that arise concerning the introduction of a financial transaction tax. The article analyzes the impact, characteristics and challenges of a tax on international financial transactions and its relationship to economic crises.
openaire   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

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

The Tobin Tax A Review of the Evidence [PDF]

The debate about the Tobin Tax, and other financial transaction taxes (FTT), gives rise to strong views both for and against. Unfortunately, little of this debate is based on the now considerable body of evidence about the impact of such taxes.
Grazia Pacillo, Neil McCulloch
core  

Sustainable financial markets: Financial transaction tax and high capital buffers indispensable [PDF]

, 2013
The sustainability of the financial markets is a requirement that has only appeared on the economic policy agenda very recently, whereas a stable financial system has been a declared goal for decades. The relationship between sustainability and stability
Schäfer, Dorothea
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

A Flat Rate Financial Transaction Tax to replace all taxes? [PDF]

In this paper I propose a very radical reform of the taxation system, in which a single flat rate financial transaction tax (FTT) is used to replace the vast majority of existing taxes (including VAT, income tax, taxes on profits...).
Simon J Thorpe
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source