Results 91 to 100 of about 1,927,042 (256)
Political institutions and tax rate initiatives. [PDF]
In a model of a representative democracy, we incorporate into the analysis of tax design the constitutional provision that allows voters to propose tax initiatives.
Raúl Alberto Ponce Rodríguez
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Business Strategy and the Environment, EarlyView.ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba +5 more
wiley +1 more source
The application of artificial intelligence in health financing: a scoping review. [PDF]
Cost Eff Resour Alloc, 2023 Ramezani M +5 more
europepmc +1 more source
Between-Group Transfers and Poverty-Reducing Tax Reforms [PDF]
In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures.
Paul Makdissi, Stéphane Mussard
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Business Strategy and the Environment, EarlyView.ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
Indirect taxes and social policy: Distributional impact of alternative financing of social security. [PDF]
The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities for recipients ...
Verbist, G +2 more
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The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Early Assessment of Impact of Increased Value Added Tax on Smoking Behaviors and Financing among Adult Smokers in Saudi Arabia. [PDF]
Iran J Public Health, 2023 Vundavalli S +6 more
europepmc +1 more source
Optimal International Tax Coordination and Economic Integration: A Game-Theoretic Framework [PDF]
The scope for optimal international coordination of indirect taxes is examined in a macroeconomic game-theoretic framework which encompasses two regionally integrated economies, which have a single goods market. In each country there are tax-financed non-
Owen,R.F., Peters,Hans
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