Results 101 to 110 of about 770,733 (292)
Carbon Motivated Border Tax Adjustments: Old Wine in Green Bottles? [PDF]
We discuss emerging proposals for border tax adjustments (BTAs) to accompany commitments to reduce carbon emissions in the EU, the US and other OECD economies.
Ben Lockwood, John Whalley
core
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs [PDF]
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and ...
Ronald B. Davies, Carsten Eckel
core
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source
On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy [PDF]
Tax competition is much discussed in the political arena these days. Although it is not a new phenomenon, the political pressure has increased to restrict tax competition by intensifying tax coordination and accomplishing tax harmonization.
Lars P Feld
core
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
wiley +1 more source
Introducing taxation policy of profit for companies in Romania and other european union member states. [PDF]
Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows.
Chirculescu, Felicia Maria +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how Industry 4.0 (I4.0) technologies can strengthen circular economy (CE) implementation in manufacturing and service organizations. Although recent studies discuss CE–I4.0 integration, empirical evidence comparing sectors and mapping technologies to specific CE lifecycle stages remains limited.
Vikas Swarnakar +4 more
wiley +1 more source
The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? [PDF]
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians.
Heinemann, Friedrich, Osterloh, Steffen
core
Tax Competition and Tax Harmonization with Evasion. [PDF]
, 2002 Néstor Gándelman +1 more
openaire +1 more source