Results 151 to 160 of about 155,150 (350)

On the equivalence between progressive taxation and inequality reduction [PDF]

open access: yes
We establish the precise connections between progressive taxation and inequality reduction, in a setting where the level of tax revenue to be raised is endogenously fixed and tax schemes are balanced.
JU, Biung-Ghi, MORENO-TERNERO, Juan D.
core  

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

Personal and household income taxation in a progressive tax system: evidence from Italy. [PDF]

open access: yes
I compare personal and household income taxation and study the effects of tax progression under the two systems. Potential reforms of the Italian tax system are simulated, endogenizing labor supply reactions.
Larcinese, Valentino
core   +4 more sources

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness 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

Charting the Course: Real‐World Application of Sustainability and Innovation Principles in the Portuguese Blue Economy Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston   +2 more
wiley   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

PROGRESSIVE TAXATION OF PERSONAL INCOME IN UKRAINE

open access: diamond, 2020
K.V. Mendzhul, Yu. V. Shevchenko
openalex   +1 more source

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