Results 171 to 180 of about 1,373,779 (268)
Tax Incentives for R&D in Canada: A Review of the Recent Experience [PDF]
This paper discusses the Canadian experience in the early 1980s with tax incentives for R&D.It presents some issues concerning the efficiency and cost effectiveness of the various government tax incentives in stimulating R&D.Tax Incentives for R&D, Tax ...
Grady, Patrick
core +1 more source
Joint Trade Liberalization and Tax Reform in a Small Open Economy: The Case of Egypt [PDF]
We develop a computable general equilibrium model of the Egyptian economy. The model is suitable for analyzing the impacts of reforms in the tax system, the trade-policy regime, or both taken together. A two-sector, general-equilibrium model is presented
Denise Eby Konan, Keith Maskus
core
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business 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
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
Effects of tax reform on Argentina's revenues [PDF]
Too often, a good tax policy proposal is considered sufficient to improve the tax system - too little consideration is given to weaknesses in tax administration, perhaps because of measurement problems.
Izquierdo, Alejandro, Morisset, Jacques
core
Exploring a pathway to optimise the carbon tax policy in terms of the economy, the environment and health: A scenario-based system dynamics approach. [PDF]
HeliyonWang M, Fang X, Zhang K.
europepmc +1 more source
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
The signaling effect of tax policy. [PDF]
The paper focuses on the signaling value of a tax when agents are less informed than the government on the effect of their consumption. The policy making process is analyzed as a game in which the government wants to influence consumers' behaviors ...
Barigozzi, Francesca +1 more
core
Determinants of Customer Eco‐Friendly Goods Consumption in the Hospitality and Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the key attributes of eco‐friendly products in the hospitality and tourism industries and examines the impact on consumer behavior through a three‐study approach. Study I utilized principal component analysis and identified five key factors: price relevance, external charm, visual attention, product symbolism, and ...
Jiyoung Lee +3 more
wiley +1 more source
Income taxation, uncertainty and stability. [PDF]
This paper develops a political model to analyze the stability of income tax schedules. It is assumed that agents perceive any proposed alternative tax policy as more uncertain than the status quo. A tax policy is stable if it is a Condorcet winner.
Marhuenda, Francisco, Ortuño, Ignacio
core