Results 161 to 170 of about 963,565 (334)

An Optimal Linear Income Tax with a Subsidy on Housing [PDF]

open access: yes
This paper generalizes the standard model of the optimal linear income tax to include a subsidy on housing. Unlike previous literature, the author starts from a dynamic equilibrium model and examine the steady state equilibrium.
Irene Perrote
core  

Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini   +3 more
wiley   +1 more source

State Fiscal Policies and Transitory Income Fluctuations [PDF]

open access: yes
state, fiscal policy, transitory income, fluctuations, expediture, tax ...
James R. Hines Jr.
core  

Environmental Taxes and Subsidies for Sustainability: Experimental Evidence on Consumer Preferences for Business Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla   +3 more
wiley   +1 more source

Taxes and Benefits: Two Distinct Options to Cheat on the State? [PDF]

open access: yes
Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income.
Friedrich G. Schneider, Martin Halla
core  

Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena   +4 more
wiley   +1 more source

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