Results 131 to 140 of about 770,733 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee +3 more
wiley +1 more source
Modern welfare states under pressure : determinants of tax policy in a globalizing world [PDF]
, 2004 Taxation and tax policy reform appears on the political agenda in most advanced welfare states in Europe and North America. Of course studies of taxation and tax policy are nothing new and have existed ever since people have paid taxes.
Lammert, Christian
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Business Strategy and the Environment, EarlyView.ABSTRACT Transition of consumption models towards a circular economy is fundamental, particularly in the food packaging sector, which generates a high proportion of waste. In this context, consumers play a fundamental role, especially at the domestic level through separate waste collection, to limit the use of virgin materials and facilitate the reuse ...
Maria Vittoria Rizzo +3 more
wiley +1 more source
Regional Tax Coordination and Foreign Direct Investment [PDF]
This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm.
Haufler, Andreas, Wooton, Ian
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Suboptimal foods, that is, safe and nutritious products that deviate from market standards because of cosmetic defects, packaging damage, or proximity to date labels, constitute a major source of avoidable food waste. Evidence on how firms can reduce this waste and capture value still remains fragmented across disciplines and supply‐chain ...
Marilena Gemtou +2 more
wiley +1 more source
How to measure tax burden in an internationally comparable way? [PDF]
In this paper we address the issue of tax burden and its measurement, beginning with a discussion of use of tax-to-GDP ratio for this purpose. We show that this commonly used indicator has a number of flaws, related to the methodology of calculation of ...
Tomasz Jedrzejowicz +2 more
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The Circular Economy—A New Resilience Paradigm?
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy (CE) has traditionally been positioned as a central instrument of the sustainability paradigm. Yet escalating geopolitical volatility and supply chain fragility have elevated resilience to a parallel strategic imperative, and the conceptual integration of CE and resilience remains underexplored.
Julian Kirchherr, Felix Carl Schultz
wiley +1 more source
Agglomeration, tax competition, and fiscal equalization [PDF]
This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that ...
Matthias Wrede
core