Results 171 to 180 of about 1,312,589 (313)
Socioeconomic determinants of COVID-19 incidence in a German rural area. [PDF]
Fujiwara KN +7 more
europepmc +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
Tao R, Li J.
europepmc +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Partial Tax Coordination in a Repeated Game Setting [PDF]
This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition subgroup is ...
Chikara Yamaguchi +2 more
core
ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Iowa’s Historic Preservation and Cultural and Entertainment District Tax Credit Program Evaluation Study [PDF]
Executive Summary: Iowa introduced the Historic Preservation and Cultural and Entertainment District (HPCED) Tax Credit Program in 2000. The program allows property owners or developers to claim tax credits equal to 25 percent of qualified rehabilitation
Jin, Zhong, Michael, Lipsman
core +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Do tax waivers reduce prices and increase imports of healthy foods? Interrupted time-series analyses from Tonga. [PDF]
Teng A +6 more
europepmc +1 more source
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source

