Results 161 to 170 of about 721,514 (282)
Business Strategy and the Environment, EarlyView.ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley +1 more source
Asymmetric Competition in the Setting of Diesel Excise Taxes in EU Countries [PDF]
This paper tests new implications of the asymmetric tax competition model on diesel excise taxes in the European Union (EU). I extend the standard tax competition model by replacing the unit demand assumption with iso-elastic demand.
Laszlo Paizs
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
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
André Fourçans, Thierry Warin
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Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Evolution of talent policies in Guangdong-Hong Kong-Macao greater bay area: An LDA thematic model approach. [PDF]
PLoS OneWen J, Han H.
europepmc +1 more source
The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions [PDF]
The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies.
Janeba, Eckhard, Schjelderup, Guttorm
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform. [PDF]
Front SociolCai X, Zhang B, Yang J.
europepmc +1 more source
Spatial tax competition in EU15. [PDF]
Tax competition in the European Union is ¯erce. Especially since the en-try of the new member States, tax reforms in the "old" Europe are frequent.In this paper we formally test the presence of strategic tax setting in the oldEU14 as a reaction to the ...
Crabbé, Karen, Vandenbussche, Hylke
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