Results 131 to 140 of about 1,984,263 (285)
Sustainable Development, EarlyView.ABSTRACT Sustainable Development Goal 16 (SDG 16) emphasizes peace, justice, and strong institutions as essential foundations for sustainable development. This study adopts a desktop‐based qualitative research approach to examine how institutional quality and governance systems influence progress toward SDG 16 and broader development outcomes.
Maryem Souiai +8 more
wiley +1 more source
The role of international public goods in tax cooperation [PDF]
We provide a quantitative assessment of the welfare cost of tax competition or, equivalently, the welfare benefit of international tax policy cooperation.
Kammas, Pantelis +1 more
core
Do Economic and Financial Determinants Drive Sustainable Development? Evidence From Nordic Countries
Sustainable Development, EarlyView.ABSTRACT This study explores the relationships among productivity, financial development, financial globalization, economic freedom, and CO2 emissions in the Nordic countries Denmark, Finland, Iceland, Norway, and Sweden over the period 2000–2022. The primary aim of the study is to assess how economic and financial indicators influence environmental ...
Nazli Demirtaş +3 more
wiley +1 more source
Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax [PDF]
This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Considering a symmetric and two-region model of tax competition, where each region is allowed to choose either unit or ad valorem tax, we ...
Nobuo Akai +2 more
core
Sustainable Development, EarlyView.ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez +2 more
wiley +1 more source
A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility [PDF]
Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue.
Enrique G. Mendoza, Linda L. Tesar
core
Sustainable Development, EarlyView.ABSTRACT The European Union has adopted a broad climate policy framework under the European Green Deal to support progress towards Sustainable Development Goal (SDG 13). However, empirical evidence remains limited regarding how institutional quality, green technological innovation, renewable energy, and trade openness jointly influence CO2 emissions ...
Mu Qiao +4 more
wiley +1 more source
Relative affordability of heated tobacco products and cigarettes: a cross-country comparative analysis of 55 countries. [PDF]
Harm Reduct JMzhavanadze G.
europepmc +1 more source
On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy [PDF]
Tax competition is much discussed in the political arena these days. Although it is not a new phenomenon, the political pressure has increased to restrict tax competition by intensifying tax coordination and accomplishing tax harmonization.
Lars P Feld
core
Sustainable Production Planning: Insights Into Factors, Models, and Solution Methods
Sustainable Development, EarlyView.ABSTRACT Effective resource management remains a major challenge for organizations seeking to balance economic efficiency with environmental and social responsibility. In this context, production planning becomes a strategic mechanism for integrating sustainability into industrial operations.
Daysi Ortiz +2 more
wiley +1 more source