Results 171 to 180 of about 559,845 (299)

Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations [PDF]

open access: yes
In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax.
Saku Aura
core  

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

open access: yesBusiness 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

Negative marginal tax rates and heterogeneity [PDF]

open access: yes
Heterogeneity is likely to be an important determinant of the shape of optimal tax schemes. This article addresses the issue in a model la Mirrlees with a continuum of agents. The agents differ in their productivities and opportunity costs of work, but
Guy Laroque, Philippe Choné
core  

The Effect of Tax Reforms on Tax Agents’ Job Burnout in Malaysia

open access: yesInternational Journal of Academic Research in Business and Social Sciences, 2018
Nadiah Abd Hamid   +7 more
openaire   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness 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

Delegation to artificial intelligence can increase dishonest behaviour. [PDF]

open access: yesNature
Köbis N   +7 more
europepmc   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness 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

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