Results 111 to 120 of about 198,865 (341)
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
The Impact of Personal Income Tax on Real Gross Domestic Product in the United States of America
Acta Universitatis Lodziensis. Folia OeconomicaThis article discusses income tax and its impact on economic systems, detailing the case of the United States of America and personal income tax. The purpose of the article is to examine the impact of personal income tax on real gross domestic product ...
Paweł Kalkowski
doaj +1 more source
Personal income tax reforms and tax progressivity in Slovenia, 1991-2012
Financial Theory and Practice, 2014 Using two different data sets, both derived from the personal income tax files, this paper analyses income inequality and the effects of the personal income tax on after-tax income of employees in Slovenia. It has been shown by using the Kakwani index of
Tine Stanovnik, Miroslav Verbič
doaj +1 more source
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax [PDF]
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors,
Joel Slemrod, Martin Feldstein
core
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Determinants of aggregate income-tax-evasion behaviour: the case of US
PSL Quarterly Review, 1998 The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
doaj
ILLEGAL TAX OPTIMIZATION OF PIT AND INSURANCE PREMIUMS: SIGNS AND RESPONSIBILITY [PDF]
Legal BulletinThe relevance of this work is due to the need to effectively combat illegal tax optimization, which in turn will contribute to increasing budget revenues, reducing the number of different tax avoidance schemes by taxpayers and a more equitable ...
REVVA S.YU.
doaj +1 more source
Dual Income Taxes: A Nordic Tax System [PDF]
This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current ...
Peter Birch Sørensen
core
Business Strategy and the Environment, EarlyView.ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo +4 more
wiley +1 more source