Results 161 to 170 of about 1,977,519 (289)

The political economy of novel food taxes and subsidies in India: insights from stakeholder interviews and a scoping review. [PDF]

Health Policy Plan
Summan A, Samria D, Dutta S, Laxminarayan R.   +3 more
europepmc   +1 more source

Firms' Green Responses to Environmental Regulations: A Three‐Dimensional Concurrent Engineering Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos, Dimitra Kalaitzi, Giorgos Papagiannakis, Konstantina Spanaki   +3 more
wiley   +1 more source

Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]

We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K., Chau, Nancy, Siddique, Zahra   +2 more
core  

Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]

Front Psychol
Sundari RM, Saravanabhavan N.
europepmc   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]

Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Christoph Watrin, Robert Ullmann
core  

Why are voluntary health insurance holders willing to pay tax towards public healthcare? A qualitative study from Sweden. [PDF]

BMC Health Serv Res
Kullberg L, Blomqvist P, Winblad U.
europepmc   +1 more source

Supply Chain Network, ESG Scores and Financial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis, Renatas Kizys, Panagiotis Tzouvanas   +2 more
wiley   +1 more source

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core