Results 101 to 110 of about 1,966,996 (340)
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Fiscal Reforms during Fiscal Consolidation: The Case of Italy [PDF]
In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage
Alberto Zanardi +6 more
core +3 more sources
WAREHOUSE TRANSFERS AND FISCAL FRAUD [PDF]
Annals of the University of Oradea: Economic Science, 2015 The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism.
Stanciu Dorica
doaj
Foreign Direct Investment in a World of Multiple Taxes [PDF]
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home ...
James R. Hines Jr., Mihir A. Desai
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Democracy, Trust and Taxes: Does Fiscal Equity Matter for Civic Engagement? [PDF]
Ovidius University Annals: Economic Sciences SeriesThe study analyses the relationship between objective tax fairness and civic engagement in the EU Member States. Using the turnout rate in the 2024 European Parliament elections as an indicator of civic spirit and constructing a composite indicator of ...
Lăcrămioara Mansour +2 more
doaj
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]
We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core +1 more source
Political and institutional determinants of the tax mix : an empirical investigation for OECD countries [PDF]
, 1999 Modern tax systems show a mix of direct and indirect taxes. However, it is difficult if not impossible to explain actual tax systems on the ba-sis of optimality conditions. Political and institutional factors are some-times argued to explain the presence
Haan, Jakob de,, Volkerink, Bjørn,
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source