Results 121 to 130 of about 1,679,155 (308)
Tax Competition and Information Sharing in Europe: A Signaling Game [PDF]
This paper provides a challenging view to the tax harmonization issue. The literature often proposes tax harmonization to avoid free-riding behaviors in free-trade areas, and more particularly in monetary unions. Countries may decrease their tax rates in
Thierry Warin, André Fourçans
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Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Winners and Losers of Tax Competition in the European Union [PDF]
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.
Enrique G. Mendoza, Linda L. Tesar
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Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
AgricultureAgainst the backdrop of global challenges to food security and China’s push to modernize its agriculture, it is critical to understand how government strategies affect innovation efficiency.
Daohan Yu, Fang Wang
doaj +1 more source
Tax Competition in an Expanding European Union [PDF]
This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we use a simple model of tax competition to determine how a given country weights the taxes of others when choosing its own tax.
Ronald B. Davies and Johannes Voget
core +2 more sources
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Tax Competition Reconsidered [PDF]
In a classic model of tax competition, we show that the level of public good provision and taxation in a Nash equilibrium can be efficient or inefficient with either too much, or too little public good provision.
Dhillon, Amrita +2 more
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Tax Competition and Regional Trade Union [PDF]
, 2004 2004-09The conventional wisdom in the tax competition literature is that the optimal capital tax rate for local government is zero when head taxes on immobile residents are available. However, the zero tax-rate is incompatible with the phenomenon that we
TAMAI, Toshiki, OGAWA, Hikaru
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