Results 91 to 100 of about 623,274 (303)

A "Double Dividend", After All? [PDF]

open access: yes
The consensus view among economists seems to be that a green tax reform is unlikely to be associated with a "double dividend" (Bovenberg 1998). However, the results derived in the present paper suggest that this view needs to be qualified. We demonstrate
K.J. Munk
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter   +3 more
wiley   +1 more source

Assessing the Effects of a Tobacco Tax Reform on the Industry Price-Setting Strategy. [PDF]

open access: yesInt J Environ Res Public Health, 2021
Divino JA   +3 more
europepmc   +1 more source

Nonlinear Income Tax Reforms [PDF]

open access: yes
This paper addresses questions of the following nature: under what conditions does a welfare-improving reform of a nonlinear income tax system necessitate a change in a particular agent's marginal tax rate or total tax burden? Our analysis is therefore a
Alan Krause
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Fiscal Reforms and Flat Tax in Europe and CEE Countries [PDF]

open access: yesBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2011
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making.
Magdalena RĂDULESCU
doaj  

Transport tax reform, commuting and endogenous values of time [PDF]

open access: yes
Previous studies of transport tax reform have typically assumed that the reform itself does not affect the marginal value of time. In this paper we consider a model of urban transport with two trip purposes, commuting and non-commuting, to analyse the ...
Bruno De Borger, Kurt Van Dender
core  

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su   +3 more
wiley   +1 more source

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