Results 151 to 160 of about 46,265 (304)

The Assignment and Division of the Tax Base in a System of Hierarchical Governments [PDF]

The existence of either "horizontal" fiscal externalities, in which changes in one jurisdiction's policies affect the government budget of other jurisdictions and therefore the utility of its residents or "vertical" externalities, in which changes in one
William Hoyt
core  

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

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

Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98 [PDF]

In this paper company-level panel data are used to explore the role of tax changes on corporate financial policy. A panel model for the years 1993-98 is estimated confirming the explanatory power of the tax variable.
Alessandra Staderini
core  

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Is tobacco leaf export related to the implementation of tobacco demand reduction measures? [PDF]

BMC Public Health
Hiilamo H.
europepmc   +1 more source

Research on the modernization of tax governance capacity [PDF]

Proceedings of the 2nd International Conference on Humanities Science and Society Development (ICHSSD 2017), 2018
Tiantian Guo, Yue Zhang, Siming Zhang
openaire   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

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, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

Tax capacity in post-conflict polities [PDF]

, 2018
68
openaire   +1 more source

The interaction between tolls and capacity investment in serial and parallel transport networks [PDF]

The purpose of this paper is to compare the interaction between pricing and capacity decisions on simple serial and parallel transport networks. When individual links of the network are operated by different regional or national authorities, toll and ...
De Borger Bruno, Proost Stef, Dunkerley Fay   +2 more
core