Results 101 to 110 of about 13,084 (307)
Behavioral Economics and Tax Policy [PDF]
Behavioral economics is changing our understanding of how economic policy operates, including tax policy. In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare ...
William Congdon +2 more
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Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Rank Dependent Utility, Tax Evasion and Labor Supply [PDF]
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies.
Kristine von Simson +2 more
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Data‐Driven Pathways to Circular E‐Waste Management
Business Strategy and the Environment, EarlyView.ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
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Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
Journal of Consumer Behaviour, EarlyView.ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang +4 more
wiley +1 more source
Moral Licensing in Luxury: Why Prosocial Brand Image Outshines Coolness in Cause‐Related Marketing
Journal of Consumer Behaviour, EarlyView.ABSTRACT This research examines how cause‐related marketing (CM) shapes consumer responses to luxury brands. We focus on the roles of CM‐driven prosocial brand image and brand coolness as parallel mediators in reducing guilt and enhancing purchase intentions.
Jiyoung Hwang
wiley +1 more source
Tax compliance, self-assessment and tax administration
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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Local Autonomy, Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Christoph A. Schaltegger +2 more
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