Results 61 to 70 of about 724,697 (294)
The Corrective Tax versus Liability As Solutions to the Problem of Harmful Externalities [PDF]
Although the corrective tax has long been viewed by economists as a theoretically desirable remedy for the problem of harmful externalities, its actual use has been limited, mainly to the domain of pollution.
Steven Shavell
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Problems of tax legal liability. [PDF]
, 2020 Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution.
Strazdas, Povilas,
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Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine
Yurisdiksi: Jurnal Wacana Hukum dan SainsTax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed ...
Kyagus Ramadhani +2 more
doaj +1 more source
Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університетIn today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko +3 more
doaj +1 more source
On the Choice Between Property Rules and Liability Rules [PDF]
When parties can bargain with each other in an externality situation, it is frequently argued that liability rules are preferable to property rules. The case for liability rules is thought to be strongest when the parties behave strategically, when the ...
A. Mitchell Polinsky
core
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 +3 more
wiley +1 more source
Mental accounting in tax liabilities
DECISIONAbstractMental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be ...
Maryam Bathaei Javareshk +2 more
openaire +1 more source