Results 131 to 140 of about 1,745,860 (409)
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 +2 more
wiley +1 more source
Review of: "Contribution of Indirect Taxes on Goods to Economic Growth of Pakistan (1972-2022)" [PDF]
, 2023 Diego Martínez-Navarro
+6 more sources
Indirect Tax is a Money Illusion
, 2019 An indirect tax imposed on a seller of a product assumes "shifting of tax burden" from the seller to the buyer, while the amount of burden each entity bears is said to be unknown before economic analysis. Since taxation is a restriction on property rights, the amount of tax burden, or property appropriated by the government, should be definite.
openaire +3 more sources
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 +5 more
wiley +1 more source
General literacy and effective taxation system in Africa
Development Studies ResearchThis 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
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
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 +2 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
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
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