Results 121 to 130 of about 299,114 (306)
Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source
Destination vs. Origin-based Commodity Taxation in Large Open Economies with Unemployment [PDF]
, 2015 We construct a perfectly competitive general equilibrium model of two large and symmetric countries producing tradable commodities and a public consumption good. Destination or origin-based taxes are levied on the consumption of the tradable goods.
Antoniou, Fabio +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The role of business towards achieving the 17 Sustainable Development Goals (SDGs) has been well established. However, SDG contextualization continues to pose a conundrum, particularly for firms operating in multiple contexts. This becomes even more problematic in the case of SDG 11, the only goal in the sustainable development agenda directly
Andreas Georgiou
wiley +1 more source
Business, Management and Economics EngineeringPurpose – Identify the relationship between the amount of taxes and their payment by a digital enterprise and develop recommendations for improving the quality of e- commerce taxation.
Kateryna Kraus, Nataliia Kraus
doaj +1 more source
Microsimulation as a tool for evaluating redistribution policies [PDF]
During the last twenty years, microsimulation models have been increasingly applied in qualitative and quantitative analysis of public policies. This paper provides a discussion on microsimulation techniques and their theoretical background as a tool for
Amadéo Spadaro, François Bourguignon
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On the Peculiarities of Interrelations Between the Notions «Taxation Principles», «Tax Law Principles» and «Tax Legislations Principles» [PDF]
, 2016 При регулюванні податкових відносин важливе значення надається принципам податкового законодавства, тобто тим вимогам, які висуваються до практичного забезпечення правового становища учасників податкових відносин.
Велічко, О.О.
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
The General Theory of Tax Avoidance [PDF]
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
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Corporate income taxation of multinationals and fiscal equalization [PDF]
, 2009 This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Liesegang, Caterina, Runkel, Marco
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