Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
A NEW CONCEPT OF BRINGING A PERSON TO FINANCIAL RESPONSIBILITY IN TAX LAW OF UKRAINE
, 2021 Nataliia Anatoliivna Maryniv +1 more
openalex +1 more source
Spatial Pattern and Spillover of Abatement Effect of Chinese Environmental Protection Tax Law on PM2.5 Pollution. [PDF]
Int J Environ Res Public Health, 2022 Han F, Li J.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
Meta-analyses of fifteen determinants of public opinion about climate change taxes and laws [PDF]
, 2022 Magnus Bergquist +3 more
openalex +1 more source
Modelling the expected impact of cigarette tax and price increases under Vietnam's excise tax law 2015-2020. [PDF]
Tob Control, 2021 Goodchild M +6 more
europepmc +1 more source
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India [PDF]
We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 to examine the effects of a 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership ...
Jagadeesh Sivadasan, Joel Slemrod
core
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Tax law improvement in Australia and the UK: the need for a strategy for simplification [PDF]
In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform ...
Ian Wallschutsky, Simon James
core
Essential aspects of China’s Tax Law [PDF]
, 2012 China fundamentally reformed its tax law in 1993. Currently, the most important types of taxes in China are income tax, valued-added tax (VAT), and business ...
Liao, Zhixiong
core +1 more source