Results 131 to 140 of about 1,927,042 (256)

Microsimulation of indirect taxes [PDF]

open access: yes
The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions ...
Dirk Verwerft   +3 more
core  

Mapping Sustainability Innovation Performance and Its Management: An Integrative Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability innovation performance (SIP) has become central to how organizations innovate, yet the field remains fragmented: Terms are used inconsistently, measures are nonstandardized, and reviews rarely integrate its layers. Drawing on a systematic review of 53 peer‐reviewed articles, we develop the Sustainability Innovation Management ...
Claudia Löckner   +2 more
wiley   +1 more source

Environmental tax reform and the double dividend: An econometric demand analysis [PDF]

open access: yes
This paper examines the empirical relevance of the double dividend of revenue neutral marginal environmental tax reforms. For this purpose we use an extended version of the Ahmad-Stern model of indirect taxation.
Scholz, Christian M.
core  

Navigating the Dichotomy of Uncertainty in Green Innovation and Digital Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and rapid technological disruption, understanding how digitalization reshapes corporate sustainability strategies has become increasingly vital. Supply chain digitalization (SCD) plays a pivotal role in enhancing firms' adaptive capacity, operational transparency, and innovation efficiency.
Chengming Huang   +2 more
wiley   +1 more source

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