Results 151 to 160 of about 404,855 (330)
Does It Pay to Be Green? A Total Quality Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing supply chains face an ever‐increasing risk of failing to address contentious social issues and achieve financial stability. Regrettably, previous studies highlight resources that provide few leaders in sustainable supply chain management (SSCM) with a competitive advantage over many other firms.
Yaw Agyabeng‐Mensah +3 more
wiley +1 more source
Indirect Taxation in Greece: Evaluation and Possible Reform [PDF]
The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue.
David Michael Newbery +1 more
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Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
Economic growth and taxation in Colombia
Cuadernos Latinoamericanos de AdministraciónThe purpose of this research is to analyze the impact of indirect value-added tax and direct income tax on economic growth in Colombia from 1970 to 2023.
Carlos David Alape Gamez
doaj
Foreign (in)direct investment and corporate taxation [PDF]
This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which the multinational can pursue either a direct or an indirect investment strategy.
Wamser, Georg
core
Business Strategy and the Environment, EarlyView.ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley +1 more source
Cogent Business & ManagementThis study investigates the moderating role of political party affiliation in the relationship between tax knowledge, service quality, and tax compliance.
George Nyantakyi +5 more
doaj +1 more source
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
core