Results 131 to 140 of about 49,106 (308)

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

GROWTH IN LOCAL TAX BURDENS [PDF]

open access: yesThe Bulletin of the National Tax Association, 1923
openaire   +1 more source

The Burden of Inheritance Tax

open access: yes, 2019
Joyce and Sybil Burden are unmarried sisters. They are aged 88 and 81 respectively, and for the past thirty years have lived in a house built on land inherited from their parents. If each leaves their share of the house and other property to the other by will, the house might have to be sold in order to pay the inheritance tax.
openaire   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Trading Off Tax Distortion and Tax Evasion [PDF]

open access: yes
Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage
Robin Boadway, Wolfram F. Richter
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

Ontario NDP Tax Increases

open access: yes
This paper uses Statistics Canada's Social Policy Simulation Database and Model to provide estimates of the cumulative magnitude and distributional impact in 1993 of the tax increases introduced by the NDP government in Ontario in their three budgets ...
Grady, Patrick
core  

Comparing the Marginal Excess Burden of Labor, Gasoline, Cigarette and Alcohol Taxes: An Application to the United Kingdom [PDF]

open access: yes
This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on labor, gasoline, cigarettes and alcohol, allowing for externalities and interactions between the different taxes.
Parry, Ian
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Comparative Tax Potential : Tax Burden in Idaho and the United States, Fiscal Year 2000

open access: yes, 2003
Summary and statistics for tax burden for ...
Tax Commission, Idaho   +1 more
core  

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