Results 171 to 180 of about 46,265 (304)

Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure [PDF]

open access: yes
In 2009, the Mexican Congress received a proposal of a generalized 2% increase in the statutory VAT rate, including currently untaxed food and medicine.
Jaime Acosta-Margain
core  

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Final report and recommendations. [Kansas Tax Review Commission. 1985]

open access: yes, 1985
"June 1985." Commission chair: Thomas R. DockingList of Members -- Letter of Transmittal -- Table of Contents -- List of Tables and Charts -- Summary of Recommendations -- General Recommendations and Objectives -- Property Tax -- Homestead Property Tax ...
Kansas Tax Review Commission.
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Tax havens and development

open access: yes, 2009
Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their national tax base, and partly because
Norwegian Government Commission on Capital Flight from Poor Countries
core   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

Multinationals, Tax Holidays, and Technology Transfer [PDF]

open access: yes
Host country governments often grant investment incentives to foreign firms locating in their territories. We show that such preferential treatment of foreign firms can facilitate transfer of foreign technology, induce entry by the local firm, and ...
Yuka Ohno, Kaz Miyagiwa
core  

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su   +3 more
wiley   +1 more source

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