Tax Havens and Their Use by United States Taxpayers
, 2018 Richard A. Gordon, Adam Starchild
openalex +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Global effects of increased taxation of tobacco, alcohol and sugar-sweetened beverages on tax receipts: a modelling analysis. [PDF]
BMJ Glob HealthSumman A +3 more
europepmc +1 more source
Discrete investment and tax competition when firms shift profits
, 2006 Sven Stöwhase
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Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
What is the price of an American homicide? [PDF]
Trauma Surg Acute Care OpenLaVigne' D +3 more
europepmc +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]
Lancet Reg Health AmNeves FS +9 more
europepmc +1 more source
Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
, 2013 Kay Blaufus, Tim Zinowsky
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