Results 141 to 150 of about 963,565 (334)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source
Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations [PDF]
In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax.
Saku Aura
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Turning Waste Into Value: A Design Strategy for Sustainable Deposit‐Refund Systems
Business Strategy and the Environment, EarlyView.ABSTRACT The challenge of single‐use plastics (SUPs) and packaging waste has intensified in recent years, with deposit‐refund systems (DRS) emerging as one of the most effective solutions. Although DRS improve recycling rates, their adoption is often hindered by high setup costs and uncertain cost‐effectiveness.
Armando Calabrese +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
The dynamic impact of fundamental tax reform part 2 : extensions [PDF]
In this second of two articles on the economic impact of fundamental tax reform, Gregory Huffman and Evan Koenig extend their earlier framework for analyzing how the adoption of a flat-rate consumption tax would affect the economy over time.
Evan F. Koenig, Gregory W. Huffman
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Business Strategy and the Environment, EarlyView.ABSTRACT Green innovation is increasingly recognized as a critical strategy for small‐ and medium‐sized enterprises (SMEs) to enhance sustainable performance. Drawing on the natural resource‐based view (NRBV), this study examines the impact of green innovation on sustainable performance and the mediating roles of green knowledge sharing and green ...
Sikandar Rahman +4 more
wiley +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
THE LEVY OF STATE TAXES ON INCOME [PDF]
The Bulletin of the National Tax Association, 1925 openaire +1 more source
Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit [PDF]
, 2018 Joseph Bankman +7 more
openalex
Can Redistributive State Taxes Reduce Inequality? [PDF]
Do income taxes levied at a state or regional level affect the after-tax distribution of income? Or do workers merely move between regions, causing pre-tax wages to adjust?
Andrew Leigh
core