TAXATION OF LABOR INCOME IN DIFFERENT COUNTRIES THAT ARE NOT MEMBERS OF THE EUROPEAN UNION [PDF]
A proper understanding of the "coordinate" system of labor income taxation of individuals in our country can be made aware of the essential elements of similar systems of taxation both in European countries, States or the European Union and most ...
Dragoş Mihai Ungureanu +2 more
core
Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
The Efficient Side of Progressive Income Taxation [PDF]
This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies.
Giacomo Corneo
core
Too Hot to Profit? Climatic Stress and Farm‐Level Performance in Italian Viticulture
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the economic impact of long‐run climatic conditions on Italian wine farms by applying a Ricardian framework to 1431 firms from the 2022 RICA‐FADN survey. We combine farm‐level revenues with viticulture‐specific agroclimatic indicators to assess how climate stress shapes profitability across 77 Italian NUTS3 provinces ...
Diego Grazia +4 more
wiley +1 more source
Enabling Social Justice through Progressive Taxation in ‘Discriminated’ Societies [PDF]
, 2013 Ray Titus
openalex +1 more source
Reform of Income Taxes as a Part of Public Budgets Stabilisation [PDF]
Commencing in 2008, income taxation is undergoing substantial changes, which are unprecedented in terms of their scope and contents since 1993. These changes are stipulated in the first part, Art. 1 of the Act on Public Budgets’ Stabilisation, No.
Barteczková, Ivana
core +1 more source
Inequality aversion and prosocial punishment: Evidence from a one-shot public goods game. [PDF]
PLoS OneAndersson PF, Testori M, Lo Iacono S.
europepmc +1 more source
Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration
Business Strategy and the Environment, EarlyView.ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim +3 more
wiley +1 more source
Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation
, 2019 Chunzan Wu, Dirk Krueger
openalex +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source