Results 161 to 170 of about 1,469,028 (293)

Examination of the macroeconomic implicit tax rate on labour derived by the European Commission [PDF]

All tax indicator estimates, whether based on aggregate- or micro data, need to be corroborated by other information and preferably also other tax indicators before policy conclusions can reasonably be drawn.
Paolo Acciari, Peter Heijmans
core  

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

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, Charles Baah, Ebenezer Afum   +2 more
wiley   +1 more source

Evaluating Mongolia's Sugar-Sweetened Beverage Tax: A Cost-Effectiveness Analysis. [PDF]

Appl Health Econ Health Policy
Byambadorj N, Best R, Mandakh U, Sinha K.   +3 more
europepmc   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

Health taxes and universal health coverage in low- and middle-income countries: a scoping review of pathways, challenges and policy lessons. [PDF]

BMJ Open
Kurniawan DW, Dwirahmadi F, Byrnes J, Erku D, Kusuma D.   +4 more
europepmc   +1 more source

Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium. [PDF]

Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital.
Christian Valenduc
core  

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

How Do Public Officials Perceive Themselves as Taxpayers? A Study of Effect of Modernized Tax Administration System, Tax Sanction, Tax Service, and Tax Morale on Tax Compliance of Public Officials in Indonesia [PDF]

Proceedings of the International Conference on Administrative Science (ICAS 2017), 2017
openaire   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Spirit-based ready-to-drink cocktails and public health law: modernization without deregulation. [PDF]

Health Aff Sch
Yang YT.
europepmc   +1 more source