Results 131 to 140 of about 826,855 (359)

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

UNA METODOLOGÍA PARA LA UTILIZACIÓN ÓPTIMA DE LOS INCENTIVOS POR ADQUISICIÓN DE VIVIENDA HABITUAL EN EL IRPF [PDF]

open access: yes
I In this paper we develop a methodology to find out how to optimize the use of the three incentives to owner-occupied housing in the income tax : tax credit for the saving invested in a bank account, assigned to the future adquisition of the home, for ...
Félix Domínguez Barrero   +1 more
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy

open access: yesApplied Sciences
This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control ...
Giovanni De Gasperis   +2 more
doaj   +1 more source

State Tax Incentives for Research and Development Activities:A Review of State Practices - Brief [PDF]

open access: yes, 2007
This report documents state tax incentives offered around the country designed to encourage state level R&D activity.This report also simulates the effect of various credit components in the value of the credit.
Laura Wheeler
core   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal   +6 more
wiley   +1 more source

An Analysis of Tax Buoyancy Rates

open access: yesMarket Forces, 2006
By using econometric techniques for estimating tax elasticities, this paper findssignificant but low tax buoyancy rates for GDP, M0 and volume of trade.
Farooq Rasheed
doaj  

Tax policy options to promote private capital formation in Pakistan [PDF]

open access: yes
The authors developed a simple two-period general equilibrium model to analyze the macroeconomic impact of tax policies in Pakistan. They analyze two scenarios. In scenario 1, the investment tax credit rate is increased from 15 percent to 30 percent. The
Feltenstein, Andrew, Shah, Anwar
core  

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