Results 81 to 90 of about 137,739 (283)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
The individual taxpayer utility function with tax optimization and fiscal fraud environment [PDF]
, 2011 In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity.
Pankiewicz, Paweł
core
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule [PDF]
The compensated taxable income elasticity at a given income level is proportional to the number of individuals who bunch at a convex kink point. This holds true even in the presence of optimization frictions if the jump in marginal tax rates is suciently
Bastani, Spencer, Selin, Håkan
core
Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
Tax Optimization in the European Union: A Laffer Curve Perspective
EconomiesThis study explores the applicability of the Laffer Curve in the context of the European Union (EU) by analyzing the relationship between taxation and fiscal revenue across personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT).
Thais Sentinelo +3 more
doaj +1 more source
The Impact of the Romanian Tax System Optimizing on Sustainable Economic Development [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThe aim of this research is to capture the main changes to the legislation on VAT, microenterprise income tax and corporate income tax and payroll taxes as of 01.01.2024, as well as to capture how these tax measures will impact the entrepreneurial ...
Marian Socoliuc, Mihaela Ionela Socoliuc
doaj +1 more source
Taxing Expats. Instrumental versus Expressive Voting Compared [PDF]
It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather than to lose
Charles B. Blankart, Simon Margraf
core
De facto capital mobility, equality, and tax policy in open economies [PDF]
, 2012 This paper attempts at giving theoretical and empirical answers to the remaining puzzles in the literature on tax competition: the persistently high tax rates on mobile capital and the large variation in domestic tax systems.
Troeger, Vera
core
Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source