Results 161 to 170 of about 68,672 (304)

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

Front Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes, Meiirman Khassen, Ranjit Roy Ghatak, Rohit Joshi, Christian Muñoz Sánchez, Jayakrishna Kandasamy   +5 more
wiley   +1 more source

The Earned Income Tax Credit and Rural Families: Differences between Participants and Non-participants [PDF]

The differences between rural low-income mothers who were participants and non-participants in the Earned Income Tax Credit (EITC) were examined. One-third of the 224 eligible mothers in a multi-state study did not claim the tax credit.
Frances C. Lawrence, Suzanne Enzian Knight, Ann A. Berry, Sheila Mammen, Peter St. Marie   +4 more
core  

Rethinking Goods and Services Tax (GST) and Academic Research in India. [PDF]

Cureus
Kandi V.
europepmc   +1 more source

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source

Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism [PDF]

The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment.
Andreas Wagener, Martin Kolmar
core  

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 Rev
Phonsuk P, Phulkerd S, Jankhotkaew J, Thow AM, Farrell P.   +4 more
europepmc   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

MACHINERY REPLACEMENT, MULTIPLE OPTIMA, AND THE 1986 TAX REFORM ACT [PDF]

The 1986 Tax Reform Act established a first year $10,000 expensing option and, for most farm equipment, a 7-year depreciation schedule. Under a profit maximization criterion, these tax law features can lead to multiple optima dependent upon discount and ...
Lynne, Gary D.
core   +1 more source