Results 111 to 120 of about 493,471 (293)
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
MEASURING THE PRIMARY IMPACTS OF SEVERANCE TAXATION: A SPATIAL EQUILIBRIUM APPROACH [PDF]
A spatial equilibrium model is used to quantify the effects of a severance tax on the Pennsylvania coal market. Two regions are identified: the Pennsylvania Market Area and an import/export region.
Findeis, Jill L. +2 more
core +1 more source
Loss evasion and tax aversion [PDF]
, 2011 The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory.
Engström, Per +3 more
openaire +3 more sources
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries [PDF]
This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelson’s true economic depreciation.
Chang Woon Nam
core
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
How Do Families and Unattached Individuals Respond to Layoffs? Evidence from Canada [PDF]
Using data from a large Canadian longitudinal dataset, we examine whether earnings of wives and teenagers increase in response to layoffs experienced by husbands. We find virtually no evidence of an “added worker effect†for the earnings of teenagers.
Morissette, René, Ostrovsky, Yuri
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
Comment on Mendoza and Tesar's "Why hasn't tax competition triggered a race to the bottom? Some quantitative lessons from the EU" [PDF]
With a monetary union in place, many European countries are now debating if and how to coordinate their tax policies. Of particular interest to EU ministers is taxation of mobile factors like capital.
Ellen R. McGrattan
core