Results 101 to 110 of about 77,268 (260)
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert +3 more
wiley +1 more source
Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]
Health Policy PlanTagem AME, Tapsoba Y, Barroy H.
europepmc +1 more source
Sustainable Development, EarlyView.ABSTRACT This article examines whether economic growth reduces inequalities in access to water and sanitation across 64 countries over an average period of 13.5 years. Drawing on disaggregated data by income quintiles and rural–urban location, and employing ordinary least squares (OLS), two‐stage least squares (2SLS), and Seemingly Unrelated Regression
Marcos García‐López +2 more
wiley +1 more source
A different variant of economic exploitation in oncology practice: medical board applications in Türkiye. [PDF]
BMC Health Serv ResGarbioğlu A, Bayır Garbioğlu D.
europepmc +1 more source
Proposal for a Council Directive restructuring the Community framework for the taxation of energy products. COM (97) 30 final, 12 March 1997 [PDF]
, 1997 core
Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition [PDF]
The following paper deals with the fiscal federalism in Bosnia and Herzegovina (BiH). Besides a detailed description of the development of the fiscal federalism in BiH since the Dayton peace process, the main focus of this paper is to illustrate how the ...
Jan Werner +2 more
core
Sustainable Development, EarlyView.ABSTRACT Smart cities and urban digital twins have fostered the emergence of immersive environments, such as the metaverse. While contemporary scholarlship has increasingly examined the integration of the metaverse within smart city infrastructures, the critical nexus between urban sustainability and the metaverse remains largely under‐researched. This
Jose Manuel Diaz‐Sarachaga +1 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