Results 171 to 180 of about 404,855 (330)
The Effects of Indirect and Direct Taxes On Economic Growth in The Turkish Economy
, 2023 Mehmet Kara, Melike HOYLU
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This paper explores the effect of social capital on firms' Environmental, Social, and Governance (ESG) disclosure practices using a sample of US companies. We propose that public corruption moderates this relationship. Our findings indicate that for social capital to effectively enhance ESG disclosure, it must function within a low‐corruption ...
Abdulkader Kaakeh, Mohamad Kaakeh
wiley +1 more source
On Selective Indirect Tax Reform in Developing Countries [PDF]
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial ...
Joseph E. Stiglitz, M. Shahe Emran
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study evaluates the effectiveness of green public procurement (GPP) in stimulating green products and resource efficiency in SMEs. The research uses sample data from 28 European countries (27 EU country members and the United Kingdom) to test two hypotheses, namely, one on the effects of GPP on green products and processes as well as ...
Dragana Radicic, Ian Jackson
wiley +1 more source
The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment [PDF]
We conduct a framed field experiment with 245 employed persons (no students) as subjects and a real tax, which is levied on the subjects' income from working in our real effort task. In our first three treatments, the net wage is constant but gross wages
Fochmann, Martin, Weimann, Joachim
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental regulations increasingly pressure firms to adopt green practices, yet their effectiveness remains debated. Drawing on institutional theory and the resource‐based view, this study investigates the mechanisms linking environmental regulations to green supply chain management (GSCM) practices.
Shumin Liu +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We conduct a timely comprehensive review of the existing literature on Task Force on Climate‐Related Financial Disclosures (TCFD). Our aim is to provide a synthesis and extension of the current literature as follows: (i) review theoretical (i.e., socio‐political, economic‐based and market‐based) perspectives employed by existing studies, (ii ...
Yunice Karina Tumewang +2 more
wiley +1 more source
Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective [PDF]
The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect tax systems by exploiting the rich ...
Georgia Kaplanoglou
core
INDIRECT TAX AND INCLUSIVE GROWTH IN NIGERIA
, 2023 Chioma Chidinma George-Anokwuru
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examined the institutional pressures that influence the implementation of a multinational enterprises' (MNEs) environmental, social, and governance (ESG) strategy in emerging markets. It investigated the sustainable performance (i.e., financial, social, and environmental performance) resulting from MNEs' strategic responses to ...
Min‐Jae Lee +3 more
wiley +1 more source