Results 71 to 80 of about 724,697 (294)
Risk Attitudes and the Shift of Liability from the Principal to the Agent. [PDF]
This paper studies the problem of illegal behavior within a principal-agent framework. The agent performs an illegal activity which benefits the principal, and can exert an effort that negatively affects the likelihood of detection of the violation.Two ...
Privileggi, Fabio +2 more
core
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług
Wrocławsko-Lwowskie Zeszyty PrawniczeThe import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration.
Adam Krychowski
doaj +1 more source
Interrelationship of tax liability with the principles of tax law
Analytical and Comparative JurisprudenceThe article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law.
openaire +1 more source
Optimal Liability Sharing and Court Errors: An Exploratory Analysis [PDF]
We focus in this paper on the effects of court errors on the optimal sharing of liability between firms and financiers, as an environmental policy instrument. Using a structural model of the interactions between firms, financial institutions, governments
Donatella Porrini, Marcel Boyer
core
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
THE ISSUE OF TAX SYSTEM AND LIABILITY FOR TAX VIOLATIONS
Juridical scientific and electronic journal, 2023 I.S. Bilousko, T.M. Shulha
openaire +1 more source
The Effects of Tax-Law Changes on Property-Casualty Insurance Prices [PDF]
During the 1980s, the federal income tax treatment of property-casualty insurers and their policyholders underwent several important changes, the most significant of which came in 1986.
Kyle Logue, David F. Bradford
core
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source