Results 131 to 140 of about 290,570 (324)
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Indirect tax harmonization and global public goods
, 2012 Ουράνια Καρακώστα +2 more
openalex +2 more sources
The peer group effect and the optimality properties of head and income taxes [PDF]
This paper studies a Tiebout model with two school districts, housing markets and peer effects to re-evaluate the optimality properties of the allocation of households to districts induced by head and income taxes. The main novel results reveal that head
Francisco Martinez Mora
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Who pays indirect taxes in Russia? [PDF]
, 2003 The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population.
Decoster, André, Verbina, Inna
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Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
The labor market effects of payroll taxes in a middle-income country: Evidence from Colombia [PDF]
We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980’s and 1990’s affected the labor market.
Adriana Kugler, Maurice Kugler
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Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Foreign (in)direct investment and corporate taxation [PDF]
This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which the multinational can pursue either a direct or an indirect investment strategy.
Wamser, Georg
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