Results 81 to 90 of about 3,437,394 (290)
Some Effects of Transaction Taxes Under Different Microstructures [PDF]
We show that the effectiveness of transaction taxes depends on the market microstructure. Within our model, heterogeneous traders use a blend of technical and fundamental trading strategies to determine their orders.
Frank Westerhoff, Paolo Pelizzari
core
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Corporate tax credit and trade credit financing: based on the analysis of non-public companies
China Journal of Accounting StudiesBased on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing ...
Le Zhao, Qingyang Tang, Muzhi Wang
doaj +1 more source
Financial transaction tax: review and assessment [PDF]
We explore whether a Financial Transactions Tax (FTT) is likely to correct the market failures that have contributed to the financial crisis, to what extent FTT succeeds in raising revenues, and how the FTT compares to alternative taxes in terms of ...
Michiel Bijlsma +4 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal +2 more
wiley +1 more source
İktisat Politikası Araştırmaları DergisiThis study is a narrative literature review examining the use of blockchain technology in tax auditing through selected country examples. Countries were selected using a purposive sampling method based on whether they had implemented blockchain ...
İbrahim Akdoğan
doaj +1 more source
Impact of the EU11 Financial Transaction Tax Proposal on CIVs and REITs
, 2014 The author describes the impact of the financial transaction tax, as proposed under the EU11 Financial Transaction Tax Proposal, on collective investment vehicles and real estate investment ...
Vermeulen, H.
core +2 more sources
Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?
Business Strategy and the Environment, EarlyView.ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos +4 more
wiley +1 more source
Measuring the impact of financial taxation on capital: evidence from Chilean manufacturing plants
Journal of Applied Economics, 2019 Using panel data from Chilean manufacturing plants, we estimate the impact of a stamp tax, levied on loans by financial institutions, on capital stock. Our results show that the tax has a statistically significant negative effect on the stock of capital.
Juan A. Correa +2 more
doaj +1 more source