Results 141 to 150 of about 1,501,288 (298)
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993 [PDF]
Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall
Håkan Selin, Jukka Pirttilä
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Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Norwegian Income Tax Reforms [PDF]
Einkommensteuer, Steuerreform, Norwegen, Income tax, Tax reform ...
Vidar Christiansen
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When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
Environmental Tax Reform with Vertical Tax Externalities in a Federal State [PDF]
The paper studies a regional environmental tax reform in a federal state. In a model with immobile labour, mobile capital and mobile polluting input in the production function, one region increases its pollution taxes and recycles the excess tax revenues
Bert Saveyn, Stef Proost
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The Impact of Green Innovation and Green Finance on Corporate ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley +1 more source
Expected effects of the US tax reform on other countries: global and local survey evidence. [PDF]
Int Tax Public Financ, 2020 Boumans D +3 more
europepmc +1 more source
The dynamic impact of fundamental tax reform part 2 : extensions [PDF]
In this second of two articles on the economic impact of fundamental tax reform, Gregory Huffman and Evan Koenig extend their earlier framework for analyzing how the adoption of a flat-rate consumption tax would affect the economy over time.
Gregory W. Huffman, Evan F. Koenig
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Business Strategy and the Environment, EarlyView.ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source