Does Climate Risk Affect Employment Decisions? International Evidence
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
Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]
Shekhar A, Saurombe MD.
europepmc +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
core
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya +3 more
wiley +1 more source
MODEL OF FORMATION OF TAX OBLIGATIONS OF ENTERPRISES
In the article, at the current stage of economic liberalization and modernization in the Republic of Uzbekistan, the system of tax obligations of enterprises and measures for effective management of their tax opportunities, as well as their specific ...
Abdusherozov Abdullo Baxtiyorovich
core +1 more source
Stakeholder's experience on financial incentive-based regulatory instruments for public-private partnership in developing countries: a study from Iran's primary health care delivery system. [PDF]
Keliddar I, Torabipour A, EmamianFard S.
europepmc +1 more source
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +1 more source
The Politics of Tax Administration: Evidence from Spain [PDF]
Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists.
Alejandro Esteller-More
core
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
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
Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]
Sundari RM, Saravanabhavan N.
europepmc +1 more source

