Results 191 to 200 of about 593,230 (357)
: Who Pays Taxes and Who Gets Benefits in the Czech Republic [PDF]
In this paper, we summarize our previous research into the distributive effects of the tax and social systems in the Czech Republic. We construct a measure of the total tax burden for ten income deciles and we measure it against social benefits ...
Ondřej Schneider
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Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing entities in emerging economies face significant obstacles implementing circular economy principles due to resource‐constrained environments. Arguably, manufacturers need customer green pressure to propel the circular economy, alongside frugal innovative strategies.
Saumyaranjan Sahoo +3 more
wiley +1 more source
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states [PDF]
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992.
Evers, Lisa +3 more
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Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Passing the Shareholders’ Tax Burden to the Corporation: Evidence from Inheritance and Gift Tax
, 2023 Hyun Jong Na, Taejin Jung
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984 [PDF]
This article reports on the results of an analysis of the distributional impact in 1990 of the federal tax and transfer changes introduced by the Canadian government from the time of its election in 1984 through the announcement of its February 1990 ...
Grady, Patrick
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Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
Antecedents and Moderators for Creating Shared Value in Startups
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama +1 more
wiley +1 more source
Tax system and reforms in Europe: Spain [PDF]
This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy.
Davide Tondani
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