The Impact of Various Tax Bases and Rates on Cannabis Consumption Among US Adults Who use Recreational Cannabis. [PDF]
He Y, Xu L, Park H, Ma S, Shang C.
europepmc +1 more source
Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the eect of scal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment ...
Marco Runkel, Caterina Liesegang
core
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Food emissions taxes can deliver health and environmental benefits with limited leakage. [PDF]
Bouyssou CG +4 more
europepmc +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Estimating the health and economic impacts of Individual Placement and Support (IPS) for people with mental and physical health conditions: A cost-benefit modelling study. [PDF]
Clarke H +4 more
europepmc +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Replication Stress Tolerance in Adult T-Cell Leukemia. [PDF]
Okamoto Y +4 more
europepmc +1 more source
Property Value Assessment Growth Limits, Tax Base Erosion and Regional In-Migration [PDF]
In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property ...
Skidmore, Mark, Tosun, Mehmet S.
core
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source

