Results 121 to 130 of about 1,311,183 (311)
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Digital Transformation in the Local Tax System
Jurnal Bina PrajaThe contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government.
Ali Abrori +2 more
doaj +1 more source
Strategic tax and public service competition among local governments [PDF]
Tax and public service competition between local governments concerning localisation of new residents is analysed in a setting of economic spillovers which means that also a neighbouring region will benefit from localisation via demand of residents in a ...
Lauridsen, Jørgen +2 more
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Top Dogs, Puppy Dogs, and Tax Holidays [PDF]
Why do host-country governments offer tax holidays to foreign multinational firms that establish local subsidiaries? This paper shows that a tax holiday has the effect of preventing the foreign firm from monopolizing the local market.
Kaz Miyagiwa, Yuka Ohno
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2014 This research objectives were to know Effectiveness of Hotel Tax, Advertisement Tax, and Street Lighting Tax on Effectiveness of Local Original Income (PAD).
Rifki Sudibyo , Indra Pahala
doaj
Equilibrium and Stratification with Local Income Taxation when Households Differ in both Preferences and Incomes [PDF]
This paper presents a model of an urban area with local income taxes used to finance a local public good. Households differ in both incomes and their taste for housing.
Kurt Schmidheiny
core
Estimating Differential Responses to Local Fiscal Conditions: A Mixture Model Analysis [PDF]
, 2003 Alternative hypotheses exist regarding the impact of local sales and income taxes on local governments' taxing and spending decisions. One hypothesis is that local governments use sales and income taxes to pay for spending increases and leave property ...
David L. Sjoquist +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source