Results 131 to 140 of about 1,302,486 (330)
The power to tax: a lecture of Hayek [PDF]
This article describes the argumentative structure of Hayek on the relationship between power to tax and redistribution. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and
Estrada, Fernando
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
The DSM and Its Sociomedical Discontents
Philosophy of Medicine, 2023 Simone Raudino, Francesco Raudino
doaj +1 more source
The state and the tax evasion [PDF]
State is one of human construction, in need of resources for services offered, to finance the costs of public services available. Increasing the cost of services provided has the effect of increased taxation. Tax evasion is a condemnable act.
Claudiu BOTOC +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation [PDF]
Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation.
David Smith, Graham Richardson
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