Results 71 to 80 of about 387,502 (304)
Maybe Just a Little Bit Special, After All? [PDF]
, 2014 The attitude—common among tax professionals—that tax is special (mostly because of its supposedly unique complexity), and that special legal rules should apply in the tax context, has been described and excoriated by scholars as tax exceptionalism or ...
Ivarsson, Ylva, Sundell, Gustav
core +3 more sources
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
Rawls et l’impôt progressif : deux arguments
ŒconomiaContemporary political philosophers who draw on the work of John Rawls largely subscribe to the idea that progressive taxation is an essential tool for achieving social justice.
Patrick Turmel
doaj +1 more source
Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020 Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
doaj +1 more source
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
What is a “Just” System for Financing Schools: An Evaluation of Alternative Reforms [PDF]
, 1974 Principles for public school finance are outlined with respect to an equitable allocation of educational resources by the state. The argument is advanced that equal dollars per pupil is a practical, reasonable, acceptable and attainable initial basis for
Michelson, Stephan
core +1 more source
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
Juridical Journal of Samara University, 2022 The article is devoted to a close analysis of digitalization in the life of the state and its citizens in the field of taxation. The article shows that digitalization affects relations in all spheres of life, from the educational process to taxation. The author focuses on the fact that the state should first of all apply the principles of fairness and ...
openaire +1 more source
Beyond Corporate Form: A Response to Dan Depasquale, Surbhi Sarang, and Natalie Bump Vena’s Forging Food Justice Through Cooperatives in New York City [PDF]
, 2018 In their article, Forging Food Justice Through Cooperatives in New York City, Dan DePasquale, Surbhi Sarang, and Natalie Bump Vena (the “Authors”) argue that consumer-owned and worker-owned cooperatives hold promise as a means for advancing policy ...
Brown, Jonathan
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source