Results 181 to 190 of about 68,672 (304)

Unveiling the shadow economy in emerging markets. [PDF]

PLoS One
Duong QN, Tran NTK.
europepmc   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? [PDF]

To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income tax expenses to date. We use publicly available financial statement information to estimate firm-level effective tax rates (ETRs) for 10,642 corporations
Kevin S. Markle, Douglas Shackelford
core  

Intelligent Manufacturing, Industrial Agglomeration, and Green and Low‐Carbon Development: A Nonlinear Path Test Based on the Theory of Ecological Modernization

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang, Xin Hua, Chante Jian Ding, Abdullahi D. Ahmed, Yue Liu   +4 more
wiley   +1 more source

Designing a more efficient and fairer tax system [PDF]

, 2011
Knowledge@SMU
core   +1 more source

URBAN AND RURAL DIFFERENCES IN UTILIZATION OF STATE EARNED INCOME TAX CREDIT PROGRAMS: MINNESOTA'S EXPERIENCE [PDF]

This paper examines utilization rates of Minnesota's earned income tax credit program by households on welfare from 1992 through 1999. We examine urban and rural differences in the rate of filing an income tax return and receiving the earned income tax ...
Stinson, Thomas F., Hirasuna, Donald P.
core   +1 more source

Are climate change perceptions related with plastic policy support? Effects of climate change skepticism, guilt, and efficacy on the acceptance of the plastic tax. [PDF]

PLoS One
Kim M, Kim S, Jeon S.
europepmc   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Is tobacco leaf export related to the implementation of tobacco demand reduction measures? [PDF]

BMC Public Health
Hiilamo H.
europepmc   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source