Results 151 to 160 of about 44,830 (308)

Tax Decentralisation and local Government size [PDF]

open access: yes
The aim of this paper is to re-examine the relationship between fiscal federalism and the size of local governments. Traditionally, the empirical studies have focused on the different accountability power of grants and local taxes, concluding that the ...
Paolo Liberati, Agnese Sacchi
core  

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong   +3 more
wiley   +1 more source

Who Pays Cigarette Taxes? The Impact of Consumer Price Search [PDF]

open access: yes
We conduct an empirical study of the impact of consumer price-search on the shifting of cigarette excise taxes to consumer prices. We use novel data on the prices smokers report actually paying for cigarettes. We document substantial price dispersion. We
Philip DeCicca   +2 more
core  

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

THE IMPACT OF AN AGING RURAL POPULATION ON LOCAL TAX STRUCTURES

open access: yes
The growing American retired population increasingly is viewed for its economic development potential. The relationship between the elderly and local taxes may have a critical effect on this potential, however.
Smith, Stephen M.   +2 more
core  

Local Government Taxing, Spending and Economic Growth: New Evidence for Wisconsin [PDF]

open access: yes
Wisconsin is generally viewed as a high tax state. Depending on how one measures tax burdens, Wisconsin's rankings range from either the top five, or right in the middle of the national average.
Lledo, Victor, Deller, Steven C.
core  

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Barriers to raising taxes on tobacco products in Uganda: a political economy analysis. [PDF]

open access: yesHealth Policy Plan
Zakumumpa H   +4 more
europepmc   +1 more source

Corporate taxes and the location of FDI in Europe using firm-level data [PDF]

open access: yes
European countries are facing an ever-increasing competition for Foreign Direct Investment (FDI). This paper studies how corporate taxes affect the location of FDI in Europe. Firm-level data is used to estimate a conditional logit model.
Tomas Silva, Sergio Lagoa
core  

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah   +2 more
wiley   +1 more source

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