Results 141 to 150 of about 23,603 (299)
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Fundamental Tax Reform: The Growth and Utility Effects of a Revenue-Neutral Flat Tax
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
The Effect of Tax Reforms on Tax Agents’ Job Burnout in Malaysia
International Journal of Academic Research in Business and Social Sciences, 2018 Nadiah Abd Hamid +7 more
openaire +1 more source
An Agent-Based Analysis of Tax Compliance for Turkey [PDF]
, 2013 Bu çalışmada Türkiye için bir birey-tabanlı vergi uyumu modeli geliştirilmiştir. Bu modelde dürüst, stratejik, uyumsuz ve rassal olmak üzere dört çeşit birey arketipi kullanılmıştır. Model 10.000 vergi mükellefi bireyden oluşan bir topluluğun vergi uyum davranışındaki evrimsel değişiklikleri benzetim için kullanılmıştır. Modelin dört benzetim senaryosu
M. Oguz Arslan, Ozgur Ican
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Quality of taxation and the crisis: Tax shifts from a growth perspective [PDF]
One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and ...
Doris Prammer
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Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
The Dynamic Process of Tax Reform [PDF]
The tax reform literature, pioneered by Guesnerie [1977], uses static models but views tax reform as a dynamic process, i.e., as a policy-maker implementing incremental reforms over time.
Alan Krause
core
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Tax-Favored Retirement Accounts: Are they Efficient in Increasing Savings and Growth? [PDF]
The present paper aims to quantify the macroeconomic and welfare effects of taxfavored retirement accounts. Starting from an equilibrium without saving incentives, we introduce such accounts and compute the new transition path and the resulting long-run ...
Christian Habermann +2 more
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