Results 131 to 140 of about 1,966,996 (340)
Cross-border shopping and the Atkinson-Stiglitz theorem [PDF]
, 2012 We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes ...
Kessing, Sebastian G., Koldert, Bernhard
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Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Pro-Poor Tax reforms, with an Application to Mexico [PDF]
This paper proposes a new methodology to test for whether indirect tax reforms are pro-poor. The methodology extends stochastic dominance techniques and enables identifying tax reforms that will necessarily be deemed absolutely or relatively pro-poor by ...
Abdelkrim Araar +2 more
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Ripple Effect: The Economic Impact of Microlending [PDF]
, 2010 Examines the direct, indirect, and induced economic effects of the Opportunity Fund's microfinance lending on the Bay Area in terms of economic activity, employee earnings, employment, and tax revenue.
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Taxes, Status Goods, and Piracy [PDF]
This paper studies the design of indirect redistributive taxation and of corrective taxation, as well as the formation of equilibrium indirect tax policies via a political process, in the presence of status goods, allowing for the possibility that ...
Alessandro Balestrino
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Alcohol taxes, tax revenues and the Single European Market [PDF]
This paper addresses the issue of whether tax revenue from alcohol lost through cross-border shopping could be recouped by cutting excise duties. This in turn depends on the elasticity of demand for alcohol. We use data from the Family Expenditure Survey
Ian Crawford, Sarah Tanner
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Tax collection in Spain in the 18th century: the case of the “décima” [PDF]
If we compare the Castilian fiscal system with English, French or Dutch, two basic differences are apparent: in one hand, in England, France and Holland the fiscal system was a mixture of indirect taxes and direct taxes and in the other hand, the ...
Fernández-de-Pinedo, Nadia
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