Results 81 to 90 of about 1,927,042 (256)
Distortional effects of separate accounting and formula apportionment on factor allocation. [PDF]
J Bus Econ, 2023 Ortmann R, Pummerer E.
europepmc +1 more source
Replacing the U.S. Income Tax with a Progressive Consumption Tax: A Sequenced General Equilibrium Approach [PDF]
This paper examines the welfare consequences of changing the current U.S. income tax system to a progressive consumption tax. We compute a sequence of single period equilibria in which savings decisions depend on the expected future return to capital. In
Don Fullerton +2 more
core
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Bureaucracy and Corruption Taxation Proof [PDF]
Using the Principal-Agent-Supervisor paradigm, we examine in this paper how a tax collection agency changes optimal schemes in order to lessen the occurrence of bribery between the tax collector and the taxpayer. The Principal, who maximizes the expected
Jellal, Mohamed
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley +1 more source
Recovering lost tax to meet the health financing gap for universal public sector health systems in East and Southern Africa. [PDF]
BMJ Glob Health, 2023 Loewenson R, Mukumba C.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem [PDF]
The Atkinson-Stiglitz Theorem states that if labor is weakly separable from goods in household utility functions, differential commodity taxation should not be not part of an optimal redistributive tax system.
Pierre Pestieau, Robin Boadway
core
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental sustainability in supply chains is no longer considered a compliance concern. It has become a strategic capability challenge, as firms seek to use Generative artificial intelligence (Gen‐AI) to improve decision quality, resource efficiency and responsible operations.
Anbesh Jamwal +3 more
wiley +1 more source