The property tax: An excise tax or a profits tax? [PDF]
Journal of Public Economics, 1972 openaire +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
Exploring the Drivers of Food Waste Across EU Member States: A Socio-Economic and Environmental Perspective. [PDF]
FoodsAleksanyan V +9 more
europepmc +1 more source
THE IMPACT OF POPULATION GROWTH ON RESIDENTIAL PROPERTY TAXES [PDF]
A multivariate model of the effect of population on local fiscal behavior, assessed value of property and average single family home values is estimated using cross-sectional data from Oregon.
Buchanan, Shepard C., Weber, Bruce A.
core +1 more source
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
The association between financial performance and occupational injuries/diseases in workplaces of South Korea: interpretation based on managerial characteristics of workplaces. [PDF]
Eur J Med ResMoon J, Ikeda-Araki A, Mun Y.
europepmc +1 more source
Property Taxation as a Determinant of School District Efficiency [PDF]
Recent theoretical contributions have emphasized the favorable incentive effects of property taxation. The object of this paper is to confront these theories with Norwegian data on student performance.
Jon Hernes Fiva, Marte Rønning
core
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source