Results 111 to 120 of about 23,620 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Fundamental Tax Reform: The Growth and Utility Effects of a Revenue-Neutral Flat Tax [PDF]
We estimate the growth and utility effects of switching from a graduated-rate federal income tax to a flat tax along the lines of Hall-Rabushka (1995).
Hlavac, Marek
core +1 more source
The Autonomy Tax: Defense Training Breaks LLM Agents
CoRRLarge language model (LLM) agents increasingly rely on external tools (file operations, API calls, database transactions) to autonomously complete complex multi-step tasks. Practitioners deploy defense-trained models to protect against prompt injection attacks that manipulate agent behavior through malicious observations or retrieved content. We reveal
Shawn Li, Yue Zhao
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
A Simple Model of Optimal Tax Systems: Taxation, Measurement and Uncertainty [PDF]
The neglect of administrative issues is a serious limitation of optimal tax theory, with implications for its practical applicability. Under uncertainty, the problems for optimal tax theory are compounded when the full set of tax instruments is neglected.
Sanjit Dhami, Ali al-Nowaihi
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Administrative and Environmental Law ReviewThis research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is
Muh. Akbar Fhad Syahril, Hamida Hasan
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium. [PDF]
Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital.
Christian Valenduc
core
The list of tax agents of tourist tax: de lege lata
ECONOMIC THEORY AND LAW, 2022 K. K. Nedostup, H. V. Iliushchenko
openaire +1 more source