Results 151 to 160 of about 950,457 (295)
Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
Tax Evasion in Interrelated Taxes [PDF]
In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
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Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Perspectives on reforming the tobacco tax administration system in Bangladesh to enhance public health. [PDF]
Tob ControlHuque R +5 more
europepmc +1 more source
FOREIGN DIRECT INVESTMENT IN ROMANIA - RECENT TRENDS [PDF]
Though some substantial gains in recent years, direct investment flows have remained relatively low compared to the potential of a market with great natural resources, skilled labor and flexible legislative environment.
Laura Giurca Vasilescu
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Tax Administration For Ensuring Tax Revenues
European Proceedings of Social and Behavioural Sciences, 2021 Musa Shamsudinovich Basnukaev +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem [PDF]
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries.
Leibfritz, Willi
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