Results 121 to 130 of about 820,754 (263)
Fiscal federalism : dimensions of tax reform in developing countries [PDF]
The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. These are: 1) efficiency of the internal common market - for efficiency in internal common market, taxes on mobile factors and ...
Boadway, Robin +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
Land Taxes and Revenue Needs as Communities Grow and Decline: Evidence from New Zealand [PDF]
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general charges. We explore the efficiency and equity of this system
Andrew Aitken, Arthur Grimes, Suzi Kerr
core
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
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
To questions on profitable powers of local governments
Путеводитель предпринимателя, 2020 In article the current situation in the field of regulation of powers on formation of a profitable part of budgets of municipal unions is considered, and also the analysis of reform of local government is resulted.
B. R. Krasnicky
doaj
AN ANALYSIS OF THE TRANSFER OF FUNDS FROM WEAK RETAIL COUNTIES TO STRONG RETAIL COUNTIES IN IOWA VIA LOCAL OPTION SALES TAXES [PDF]
This study analyzes the transfer of tax dollars from "retail poor" to "retail rich" counties via local option sales taxes in Iowa. These taxes may potentially transfer more than one billion dollars from rural to urban counties over the next ten years ...
Artz, Georgeanne M., Stone, Kenneth E.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Redistribution and the New Fiscal Sociology: Race and the Progressivity of State and Local Taxes. [PDF]
AJS, 2017 O'Brien RL.
europepmc +1 more source
The Effect of Agglomeration Size on Local Taxes [PDF]
Standard tax competition models predict a ‘race-to-the-bottom’ of corporate tax rates when firms are mobile. Recent theoretical literature has qualified this view by offering a theoretical explanation why this extreme prediction need not occur: central ...
Eva Luthi, Kurt Schmidheiny
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