Results 111 to 120 of about 4,552,203 (331)
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
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The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability
Business Strategy and the Environment, EarlyView.ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić +2 more
wiley +1 more source
Biodiversity Reporting and Climate Policy Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity plays a crucial role in green and sustainable business; however, it has received less attention than climate change. In recent times, there has been a call for greater biodiversity reporting. However, there are contrasting views on the benefits of firms' biodiversity reporting.
Sirimon Treepongkaruna +3 more
wiley +1 more source
Tax Havens as Producers of Corporate Law [PDF]
, 2018 This Review Essay situates Christopher Bruner’s new book, Re-imagining Offshore Finance, within the literature examining the regulation of cross-border finance and highlights its import for thinking about the complicated (and contested) relationship ...
Moon, William J.
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +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
Does the Tax Code Favor Robots? [PDF]
, 2019 In recent months, a number of scholars and commentators have articulated versions of the following argument: (1) U.S. tax law favors capital over labor;1 (2) Robots are capital; 2 (3) Therefore, U.S. tax law favors robots over labor.
Hemel, Daniel
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source