Results 141 to 150 of about 1,011,260 (296)
Public Debt Asymmetries and Tax Competition. [PDF]
The paper investigates the effect of asymmetric debt and debt servicing obligations on taxes and primary spending in a standard tax competition model, assuming public debts are pre-determined and in their steady state.
Signe Krogstrup
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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
Competitively neutral universal service obligations [PDF]
Universal service obligations impose specific costs on the universal service provider. The measure of these costs and their financing have been studied along two complementary lines of reasoning: is the universal service obligation sustainable?
WAUTHY, Xavier, GAUTIER, Axel
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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 +6 more
wiley +1 more source
The administrative obligations of comapines caused by the tax system
, 2014 The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector.
Sehnalová, Vendula
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Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Based on the structural advantages of Internet platforms in information integration and data processing, the "Law of the People's Republic of China on the Administration of Tax Collection (Revised Draft for Comments)"，released on March 28, 2025, intends ...
Jiaxin Wang
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Distributional analysis of the Ohio estate tax, 2000-2004
, 2006 "Kristianto Haryanto, Intern; Caroline Steigerwald, Tax Analyst; Mike Sobul, Administrator."; "December 2006."; Includes bibliographical references (p. 12).; Harvested from the web on 4/30/12Revenues from the estate tax are divided between the state and ...
core +1 more source