Results 191 to 200 of about 1,745,860 (409)

The evolution of aggregate stock ownership : [Version December 2010] [PDF]

open access: yes, 2011
Since World War II, direct stock ownership by households has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force.
Rydqvist, Kristian   +2 more
core  

What Drives Consumer Willingness to Pay for Environmental, Social, and Governance Initiatives? A Choice Experiment

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores consumer preferences for Environmental, Social, and Governance (ESG) initiatives, utilizing a choice experiment within the context of sports organizations. This research aims to identify how each ESG dimension influences consumer decision‐making and the economic implications for organizations implementing these practices ...
Seong Ok Lyu, Changwook Kim
wiley   +1 more source

Building Resource Capabilities Through Green Servitization and ISO 14001 for Sustainable Performance: Perspectives From Manufacturing Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Manufacturing firms are increasingly adopting green servitization and ISO 14001 to enhance resource capabilities and achieve sustainable performance amid escalating challenges of resource depletion and waste management. This study explicitly links these practices to broader CSR principles, focusing on stakeholder engagement and accountability ...
Idris Oyewale Oyelakin   +4 more
wiley   +1 more source

Economic growth and taxation in Colombia

open access: yesCuadernos Latinoamericanos de Administración
The 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  

Welfare consequences of a recent tax reform in Mexico [PDF]

open access: yes
This paper evaluates the indirect tax reforms that took place in México in 1995 and 1998, focusing on their impact on welfare at the household and social levels.
Carlos M. Urzúa
core  

Indirect Taxation in Greece: Evaluation and Possible Reform [PDF]

open access: yes, 2002
The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue.
Kaplanoglou, Georgia   +1 more
core  

Does Listing Farther Influence Carbon Emissions Production? Evidence From Internationally Cross‐Border Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The past decade has witnessed an increase in stakeholder pressures for publicly‐listed firms to reduce their emissions. While most firms have been receptive to these pressures, they have also been observed to devise strategies to circumvent regulatory guidelines and avoid liabilities.
Anson Au
wiley   +1 more source

The Influence of Perception and Tax Knowledge on Non-Compliance in Indirect Tax among Public Universities Student

open access: hybrid, 2022
Yusri Hazrol Yusoff   +4 more
openalex   +2 more sources

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