Results 121 to 130 of about 1,927,042 (256)

Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods [PDF]

open access: yes
The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods.
Ruffle, Bradley J.   +2 more
core  

Toward a Platform‐Driven Business Model to Enhance Circular Economy Practices: Insights From the European Photovoltaic Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke   +3 more
wiley   +1 more source

The Relevance of Law and Economics for Fire Safety. [PDF]

open access: yesFire Technol
Korsten R, Franchini A, Van Coile R.
europepmc   +1 more source

EFFECTS OF FEDERAL TAX POLICY ON AGRICULTURE [PDF]

open access: yes
This report analyzes the effects of the current Federal tax code on farming and evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws.
Monke, James D., Durst, Ron L.
core  

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala   +5 more
wiley   +1 more source

Taxing Leisure Complements [PDF]

open access: yes
Ever since Corlett and Hague (1953), it has been understood that it tends to be optimal on second-best grounds to (relatively) tax complements to leisure and subsidize substitutes because doing so helps to offset the distorting effect of taxation on ...
Louis Kaplow
core  

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio   +2 more
wiley   +1 more source

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