Results 101 to 110 of about 289,562 (299)
Starting Over: The Automated Payment Transaction Tax [PDF]
This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral ...
Feige, Edgar L.
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Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
A Heterogenous Agents Model Usable for the Analysis of Currency Transaction Taxes [PDF]
We extend the model by DeGrauwe and Grimaldi (2006, EER) by currency transaction taxes. This model explains the exchange rate behavior by the interaction of heterogeneous traders who display either trend chasing behavior or rely on a return of the ...
Demary, Markus
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Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
FTT: right idea, wrong way? [PDF]
, 2014 John Grahl, a political economist at Middlesex University, and Photis Lysandrou at City University, have written an interesting critique of the financial transaction tax (FTT) that is so dear to many on the Left, including the trade ...
Hancké, Bob
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Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Securities Transaction Taxes for U.S. Financial Markets [PDF]
This paper examines the viability of security transaction excise taxes (STETs) as one policy tool for promoting a more stable financial environment, specifically with respect to the U.S. economy.
Dean Baker, Marc Schaberg, Robert Pollin
core +3 more sources
Ethos: Jurnal Penelitian dan Pengabdian kepada MasyarakatThis Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using Accrual-based accouting.
William Stephanus Tristan Lesar +2 more
doaj +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
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