Results 121 to 130 of about 1,984,263 (285)
Tax Rate and Tax Base Competition for Foreign Direct Investment [PDF]
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point
Horst Raff, Peter Egger
core
The Strategic Logic of Biodiversity: Why Firms Invest in Nature‐Based Initiatives
Sustainable Development, EarlyView.ABSTRACT Biodiversity loss poses profound strategic and operational challenges for firms, yet management research offers limited evidence on which organisational mechanisms effectively reduce corporate biodiversity impacts. This study introduces the Biodiversity Strategy Configuration Framework (BSCF) to enhance the understanding of firm‐level ...
Post Raj Pokharel
wiley +1 more source
Winners and Losers of Tax Competition in the European Union [PDF]
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.
Enrique G. Mendoza, Linda L. Tesar
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Sustainable Development, EarlyView.ABSTRACT The pursuit of Sustainable Development Goals (SDGs) 7, 9, 12, and 13, centered on affordable clean energy, industrial innovation, responsible production, and climate action, has gained momentum across Latin American economies. However, the region continues to face the dual challenge of achieving economic growth while mitigating rising carbon ...
Agyemang Kwasi Sampene +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Community‐based adaptation scholars and practitioners acknowledge that power asymmetries pose significant barriers to project impact. Nevertheless, there is little research on the role of the global political economy as the root cause of vulnerability.
Tom Selje, Alexandra Klepp, Boris Heinz
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT The role of diet in individual and planetary health is increasingly scrutinised as consumers are encouraged to make food choices that balance health and sustainability, particularly with beef. While prior research has considered reduction from the perspective of alternate product acceptance, the social context of beef is less understood. Media
Sean Tanner, Mary McCarthy, David Giles
wiley +1 more source
Tax competition and its implications for Southern Africa [PDF]
, 2002 Bibliography: leaves 304-346.The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation.
Robinson, Zurika Clausen
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Sustainable Development, EarlyView.ABSTRACT Infrastructure‐led development in rapidly urbanizing economies often generates accessibility gains that fail to translate into balanced urban outcomes, particularly when local fiscal institutions redirect those gains toward revenue‐generating land uses. Filling this gap, especially in fiscally constrained county‐level cities where land finance
Ming Xie, Xiaoxiao Liao, Zhenlin Xie
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Previous studies in the context of the finance‐environment nexus mainly rely on quantitative indicators to provide information on activity or depth of the financial system, ignoring how institutional openness and the degree of regulatory autonomy within the financial market shape environmental outcomes that are directly relevant to Sustainable
Zahoor Ahmed +2 more
wiley +1 more source
The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer [PDF]
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens.
Jacobs, Otto H., Spengel, Christoph
core