Results 171 to 180 of about 66,459 (315)

Is an inequality-neutral flat tax reform really neutral? [PDF]

open access: yes
Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really distributional neutral? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of ...
Rafael Salas   +2 more
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

The Single Tax

open access: yesPolitical Science Quarterly, 1891
openaire   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su   +3 more
wiley   +1 more source

Impact of four tobacco tax policies on tobacco product purchasing patterns across socioeconomic groups. [PDF]

open access: yesTob Control
Freitas-Lemos R   +7 more
europepmc   +1 more source

The Earned Income Tax Credit and Reported Self-Employment Income [PDF]

open access: yes
The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS.
Sara LaLumia
core  

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