Tax Evasion and Competition [PDF]
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Marco Runkel, Laszlo Goerke
core
Tenuous (in)stability? Mixed policy feedback and its effects on climate policy in Australia and Canada. [PDF]
Policy SciLogg-Scarvell J, Patterson J.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Understanding Research Approaches to Assess Sugar-Sweetened Beverage Taxation Policy Implementation and Response in Low- and Middle-Income Countries: Results From a Scoping Review. [PDF]
Nutr RevPhonsuk P +4 more
europepmc +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Economic effects of tax cooperation in an enlarged European Union [PDF]
This study evaluates the economic effects of different scenarios of tax cooperation in the enlarged European Union in the framework of a General Equilibrium Model.
Copenhagen Economics
core
Environmental disclosure and supply chain carbon leakage. [PDF]
iScienceLi M, Du W.
europepmc +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Tax Consciousness and Compliance Costs of Income Tax and Local Income Tax
, 2016 Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other.
ヨコヤマ, ナオコ +2 more
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New forms of foreign trade and county-level air pollution. [PDF]
Sci RepLi M, Zhong S.
europepmc +1 more source