Results 111 to 120 of about 1,755,488 (383)

Between-Group Transfers and Poverty-Reducing Tax Reforms [PDF]

In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures.
Makdissi, Paul, Mussard, Stéphane
core   +3 more sources

Sustainability Orientation, Sustainability Implementation, and Brand Image in Service Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper uses legitimacy theory and cognitive dissonance theory to explore the relationship between sustainability orientation, sustainability implementation, and brand image in the service sector. Specifically, we examine the mediating role of implementation—the translation of strategic intent into actionable practices—on customers ...
Sandeep Jagani, Vafa Saboori‐Deilami
wiley   +1 more source

Taxes, Estonian state budget and economic crises. Maksud, riigi eelarve ja majanduskriis

Eesti Majanduspoliitilised Väitlused, 2010
Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies ...
Olev Raju
doaj   +1 more source

ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how various ESG disclosure configurations affect credit access for European firms listed on the STOXX Europe 600 Index during 2021–2022. Employing fuzzy‐set qualitative comparative analysis and ESG disclosures standardised under the Global Reporting Initiative (GRI), the findings demonstrate that disclosure patterns ...
Carmen Gallucci, Rosalia Santulli, Riccardo Tipaldi   +2 more
wiley   +1 more source

An Analysis of Indirect Tax Reform in Ireland in the 1980s [PDF]

Fiscal Studies, 1995
Since the seminal work by Diamond and Mirrlees (1971), various attempts have been made to calculate optimal tax rates for different countries (e.g. Deaton (1977) for the UK and Harris and McKinnon (1979) for Canada). Other exercises along these lines are studies by Ebrahimi and Heady (1988), who examine the sensitivity of optimal tax rates to ...
openaire   +3 more sources

Review of: "Contribution of Indirect Taxes on Goods to Economic Growth of Pakistan (1972-2022)" [PDF]

, 2023
Diego Martínez-Navarro
  +6 more sources

The Dominance of Indirect Taxes in Estonian State Budget

Eesti Majanduspoliitilised Väitlused, 2009
Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies ...
Olev Raju
doaj   +1 more source

Sustainable Pathways to Circular Economy Adoption: Insights From the RMG Sector of Bangladesh

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the role of sustainability practices in facilitating the adoption of a circular business model within the readymade garment (RMG) sector in Bangladesh. Specifically, the study wants to investigate how green supply chain practices (GSCPs), green investment (GI), and green human capital (GHC) contribute to ensuring ...
Naznin Sultana Chaity, K. M. Zahidul Islam, Abdullah Al Masud, Mohammad Fakhrul Islam, Md. Kazi Hafizur Rahman, Shahria Bin Kabir   +5 more
wiley   +1 more source

Propelling the Transition to Circular Economy: Exploring the Role of Corporate Circular Economy Performance‐Based Incentive Policy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of executive compensation (EC) and corporate circular economy performance incentives (CCEPI) on corporate circular economy initiatives (CCEI) and corporate circular economy performance (CCEP) by integrating legitimacy theory and the resource‐based view.
Emmanuel A. Morrison, Douglas A. Adu, Danson Kimani   +2 more
wiley   +1 more source

General literacy and effective taxation system in Africa

Development Studies Research
This inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
doaj   +1 more source