Results 161 to 170 of about 4,773,298 (327)

Tax Bases, Tax Rates and the Elasticity of Reported Income [PDF]

Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income ...
Wojciech Kopczuk
core  

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Notes on the Tax Treatment of Structures [PDF]

More than three quarters of the United States tangible capital stock represents structures. Tax policies potentially have a major impact on both the level and composition of investment in structures and equipment.
James R. Hines Jr., Lawrence H. Summers, Roger H. Gordon   +2 more
core  

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source

Evidence on the Porter hypothesis: China's Resource Tax Law may be a path to achieve corporate sustainable development. [PDF]

PLoS One
Zhang X, He Y.
europepmc   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

Correction: Environmental protection tax and green innovation of heavily polluting enterprises: A quasi-natural experiment based on the implementation of China's environmental protection tax law. [PDF]

PLoS One
Deng J, Yang J, Liu Z, Tan Q.
europepmc   +1 more source

Impediments to Tax Collection Outside the Tax Law [PDF]

, 1936
Cornick, Philip H.
core   +1 more source

The US Foreign Accounts Tax Compliance Act (FATCA) and interaction with G20 initiatives: a quick guide [PDF]

This guide provides a selection of information sources about the Foreign Account Tax Compliance Act, an American law developed to reduce offshore tax evasion which has implications for Australia.
Bernard Pulle, Hannah Gobbett
core  

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra, Jerry Anthony, Aradhna Malik   +2 more
wiley   +1 more source