Results 71 to 80 of about 13,084 (307)
HeliyonIncreasing concerns about the health impacts of sugar consumption has led to the proposition of a sugar-sweetened beverage (SSB) tax in Canada. However, competing concerns related to stigma and equity remain and have not been explored in a Canadian ...
Anne Waugh +5 more
doaj +1 more source
Tax compliance under tax regime changes [PDF]
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
Economic psychology and the emotional perception of fiscal illusions
Journal of Modern ScienceObjectives Economic psychology is a discipline that deals with the mental mechanisms and processes underlying consumer and other economic behaviour of a fiscal illusionary nature, through specific perceptions of nominal and real values in taxed and ...
Jacek Łukasiewicz +3 more
doaj +1 more source
Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion [PDF]
This paper offers an explanation to why the general observation that elderly hold stronger moral attitudes than young ones may be an age rather than a cohort effect. We apply mechanisms from social psychology to explain how personal norms may evolve over
Nordblom, Katarina, Zamac, Jovan
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Business Strategy and the Environment, EarlyView.ABSTRACT As businesses are increasingly integrating circular economy (CE) principles to promote concrete sustainability actions, understanding which managerial aspects may align with this change becomes paramount. Employing a conceptual framework based on Cognitive‐Affective Personality System (CAPS) and Organizational Support theories, this study ...
Fiorenza Meucci +3 more
wiley +1 more source
Frontiers in PsychologyIn this diary study, we contribute to research on day-level multitasking in organizations by investigating why and when multitasking impairs employees’ work-related flow and subjective job performance on a daily basis.
Helen Pluut +2 more
doaj +1 more source
Journal of Human Environmental Studies, 2014 The theme of this study is a tax increase and government bonds for the recovery from the East Japan great earthquake disaster. We investigated experimentally decision making between a tax increase and government bonds.
Koshiro Fukui, Satoshi Fujii
doaj +1 more source