Business Strategy and the Environment, EarlyView.ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley +1 more source
Estimating the effect of timing of earned income tax credit refunds on perinatal outcomes: a quasi-experimental study of California births. [PDF]
BMC Public Health, 2023 Karasek D +15 more
europepmc +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Revisiting the effects of state earned income tax credits on infant health: a quasi-experimental study using contiguous border counties approach. [PDF]
BMC Public Health, 2023 Qian H, Wehby GL.
europepmc +1 more source
Capital Income Tax Coordination and the Income Tax Mix
, 2005 Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes.
Huizinga, Harry, Nielsen, Søren Bo
openaire +3 more sources
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio +2 more
wiley +1 more source
Potential mechanisms linking poverty alleviation and health: an analysis of benefit spending among recipients of the U.S. earned income tax credit. [PDF]
BMC Public Health, 2023 Hamad R +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz +3 more
wiley +1 more source
Potential gaps in income support policies for those in poor health: The case of the earned income tax credit-A cross sectional analysis. [PDF]
SSM Popul Health, 2023 Berkowitz SA, Dave G, Venkataramani AS.
europepmc +1 more source