Results 141 to 150 of about 49,106 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Comparative analysis of Lithuanian and Polish taxation system
Buhalterinės Apskaitos Teorija ir Praktika, 2013 Comparison of tax systems may influence opinion of investors and businessmen because countries, that have more favourable tax system and where the tax burden is less, seems more attractive for investment.
Lina Šalnytė, Giedrė Balkytė
doaj
Comparative Tax Potential : Tax Burden in Idaho and the United States, Fiscal Year 1999
, 2002 Summary and statistics for tax burden for ...
Tax Commission, Idaho +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Middle-aged death and taxes in the USA: Association of state tax burden and expenditures in 2005 with survival from 2006 to 2015. [PDF]
PLoS One, 2019 MacKenzie TA, Houle J, Jiang S, Onega T.
europepmc +1 more source
Business Tax Burdens and Tax Reform [PDF]
Brookings Papers on Economic Activity, 2017 openaire +1 more source
The name game for contributions: Influence of labeling and earmarking on the perceived tax burden [PDF]
In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by ...
Blaufus, Kay +4 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Taxation and presidential approval: separate effects from tax burden and tax structure turbulence [PDF]
Previous research has established that taxation may entail significant electoral costs to politicians. This literature, however, focuses exclusively on the effect of the tax burden.
Vermeir, Jan, Geys, Benny
core
Business 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