Results 161 to 170 of about 3,003,901 (286)

Are Governments Green Shareholders? The Impact of State Ownership on Environmental Performance at Home and Abroad

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley   +1 more source

Domestic resources for surgical care financing: a descriptive analysis of global health expenditure trends and illustrative case studies on fiscal mechanisms in LMICs. [PDF]

BMJ Glob Health
Reddy R, Hyman GY, Fabry S, Johnson WD, Tan HY, Macaya R, Abdullah NH, Gebremedhin LT, Park KB.   +8 more
europepmc   +1 more source

Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]

The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee, Todd Cherry, James Alm, Michael Jones   +3 more
core  

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

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

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance [PDF]

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes.
Konrad, Kai A., Qari, Salmai
core  

Corporate Decarbonization: Understanding CO2 Emission Drivers Across High‐ and Low‐Polluting Firms in OECD Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley   +1 more source

Relative affordability of heated tobacco products and cigarettes: a cross-country comparative analysis of 55 countries. [PDF]

Harm Reduct J
Mzhavanadze G.
europepmc   +1 more source

Accuracy, Complexity, and the Income Tax [PDF]

The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large.
Louis Kaplow
core  

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source