Results 151 to 160 of about 2,438,697 (360)
Business Strategy and the Environment, Volume 31, Issue 8, Page 3786-3801, December 2022., 2022 Abstract Blockchain is increasingly lauded as an enabler of the transition to a circular economy. While there is considerable conceptual research and some empirical studies on this phenomenon, scholars have yet to develop a theoretical model of blockchain's role in this transition.
Moritz Böhmecke‐Schwafert +2 more
wiley +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Which institutional investors drive corporate sustainability? A systematic literature review
Business Strategy and the Environment, Volume 32, Issue 1, Page 42-71, January 2023., 2023 Abstract In this article, we review recent archival research (66 studies) on the influence of institutional ownership (IO) heterogeneity on corporate sustainability. Relying on an agency‐theoretical framework, we differentiate between various types of IO and their nature.
Patrick Velte
wiley +1 more source
Tax Evasion in Interrelated Taxes [PDF]
, 2004 In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the tax penalty system ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in order for tax reinforcement to be maintained, it is necessary for interrelated taxes to be administered by a ...
openaire +2 more sources
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Outsourcing logistics operations in circular economy towards to sustainable development goals
Business Strategy and the Environment, Volume 32, Issue 1, Page 134-162, January 2023., 2023 Abstract One of novel manners to achieve sustainable development is concentrating on circular economy in order to manage greenhouse gas emissions, energy consumption, and waste. It also helps to protect the environment and optimize usage of input resources.
Navid Zarbakhshnia +3 more
wiley +1 more source
Technical Challenges in Maintaining Tax Prep Software with Large Language Models [PDF]
arXivAs the US tax law evolves to adapt to ever-changing politico-economic realities, tax preparation software plays a significant role in helping taxpayers navigate these complexities. The dynamic nature of tax regulations poses a significant challenge to accurately and timely maintaining tax software artifacts. The state-of-the-art in maintaining tax prep
arxiv
Note on tax enforcement and transfer pricing manipulation [PDF]
arXiv, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting. JEL F23; H26.
arxiv