Results 121 to 130 of about 64,063 (291)

Income taxes, death taxes, and optimal consumption-leisure-savings-choice [PDF]

open access: yes
An optimal taxation approach is employed to compare a proportional income tax with a death tax within a simple lifetime-cycle-model. The impact of both taxes is discussed concerning consumption, leisure, savings, and inheritance.
van Suntum, Ulrich
core  

Why New York State Still Needs Single Payer Health Care [PDF]

open access: yes, 2014
Conventional wisdom in the United States holds that our health care system, while costly, achieves some of the best outcomes in the world. A report by the Institute of Medicine (IOM), however, conclusively refutes these assumptions.
MacKeller, Jacqueline, Magavern, Sam
core   +1 more source

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

Approaches to Covering the Uninsured: A Guide [PDF]

open access: yes, 2008
Explains the main options for expanding heath insurance coverage -- strengthening the current system, making it more affordable or more accessible, and changing how it is financed -- and their potential impact.
Jack Ebeler   +2 more
core  

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio   +3 more
wiley   +1 more source

Income taxes, death taxes, and optimal consumption-leisure-savings-choice [PDF]

open access: yes, 2008
An optimal taxation approach is employed to compare a proportional income tax with a death tax within a simple lifetime-cycle-model. The impact of both taxes is discussed concerning consumption, leisure, savings, and inheritance.
van Suntum, Ulrich
core   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao   +4 more
wiley   +1 more source

Tax Payer Legal Compliance In Scoping Review

open access: yesIndonesian Journal of Law and Justice
The purpose of this research is to systematically identify and analyze the development of studies on taxpayer legal compliance through a scoping review approach in the context of constitutional law. The research method uses a scoping review by examining scientific literature from various reliable sources over the past ten years.
Purwaningtyas Dwi   +3 more
openaire   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness 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

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