Results 121 to 130 of about 1,755,488 (383)
Corporate Climate Risk and Membership of Emission Trading Schemes
Business Strategy and the Environment, EarlyView.ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun +4 more
wiley +1 more source
Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?
Norsk Medietidsskrift, 2013 In many countries, newspapers receive indirect financial support through VAT exemption schemes. Recently, however, a tax credit scheme based on editorial costs has been suggested as an alternative.
Hans Jarle Kind, Jarle Møen
doaj +1 more source
Shifting the tax burden: from direct to indirect tax. [PDF]
A consumption tax amounts to exempt savings from taxation. As such, it would have important distributional effects, first of all from the poor to the rich, but also towards capital intensive industries; and intergenerational, away from the very young ...
Fitoussi, Jean-Paul
core
Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility
Business Strategy and the Environment, EarlyView.ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth +6 more
wiley +1 more source
Redistributive effects in a dual income tax system [PDF]
Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns
Arnaldur Sölvi Kristjánsson
core
The Government/Democrats’ package of changes in indirect taxes [PDF]
, 2000 Peter Dixon, Maureen T. Rimmer
openalex +1 more source
Unpacking the Renewable Pull Effect: Conditions for Green Industrial Relocation
Business Strategy and the Environment, EarlyView.ABSTRACT The renewable pull effect theoretically leads to the relocation of green production facilities within energy‐intensive industries to regions rich in renewable energy resources. This study employs a qualitative research design, integrating the analytic hierarchy process method, by interviewing top managers and experts from globally leading ...
Sven Colen, Alwine Mohnen
wiley +1 more source
Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run [PDF]
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax ...
Emmanuel Saez
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
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