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ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Tax and Spending Policy and Economic Mobility [PDF]
Surveys the literature on how economic mobility is affected by federal tax policies such as the Earned Income Tax Credit and deductions for home ownership; government spending on education and health care; and income supports such as Social ...
Brenda Cushing-Daniels +1 more
core
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Arizona Education Tax Credit and Hidden Considerations of Justice
The current debate over market-based ideas for educational reform is examined, focusing specifically on the recent movement toward education tax credits. Viewing the Arizona education tax credit law as a voucher plan in sheep's clothing, I argue that the
Michele S. Moses
doaj
Replication data for: The Surprising Incidence of Tax Credits for the Toyota Prius
James Sallee
openalex +1 more source
ABSTRACT The United States (U.S.) faces challenges in achieving its ambitious net‐zero carbon emissions target by 2050, with current emissions having fallen by less than 1% in 2024. Despite an investment of $500 billion in low‐carbon resources while holding the second‐largest green technology patent portfolio globally, it is further imperative to ...
Md Zubair Ahmad +5 more
wiley +1 more source
Abstract The UK government spends over £100 billion each year on working-age benefits, predominantly for those with low incomes or disabilities. Broadly, these payments protect families from hardship, reduce inequality, and support disabled people.
Hilary Hoynes, Robert Joyce, Tom Waters
openaire +1 more source
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Child poverty and tax credit changes: a note for the Work and Pensions Select Committee [PDF]
Previous IFS work has confirmed the intuition that, for a given level of expenditure, increasing the per-child element of the child tax credit will have a larger direct impact on poverty than increasing the family element or increasing child benefit.
Brewer, M.
core

