Results 181 to 190 of about 1,829,514 (358)

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  

Environmental Dynamism and Supply Chain Responsiveness Nexus: Do Organisational Improvisation and Supply Chain Orientation Matter?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about
Alexander Otchere Fianko, Meshach Awuah‐Gyawu, Matthew Quayson, Simplice A. Asongu   +3 more
wiley   +1 more source

Determining the indirect costs of suicide in Sweden: a national population-based cross-sectional study, 2010-2019. [PDF]

BMJ Open
Wikström D, Nystrand C, Hadlaczky G, Gedin F.   +3 more
europepmc   +1 more source

Sustainability Certification and Tourist Behavior: The Role of Trust in Certification Bodies and Destination Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz, Ángel Herrero Crespo, María del Mar García de los Salmones   +2 more
wiley   +1 more source

Pricing instruments in environmental and climate policy when polluters are boundedly rational. [PDF]

NPJ Clim Action
Gsottbauer E, van den Bergh JCJM.
europepmc   +1 more source

Differences of the Perception of Direct and Indirect Tax Burden

, 1992
Akira Sakamoto
openalex   +2 more sources

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source

Does local government tax competition promote industrial transformation and upgrading? [PDF]

PLoS One
Meng Y, Yang X, Zheng C.
europepmc   +1 more source

Poverty-Decreasing Indirect Tax Reforms: Evidence from Tunisia [PDF]

This paper suggests a methodology to identify socially-desirable directions for poverty-alleviating tax reforms. The cost-benefit ratio of increasing any commodity-tax rate is derived from the minimization of a poverty measure subject to a revenue ...
Jean-Yves Duclos, Sami Bibi
core  

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto, Alvaro Ramos‐Garcia, Carlos de las Heras‐Rosas   +2 more
wiley   +1 more source