Results 121 to 130 of about 47,364 (305)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005 [PDF]
Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies.
Jukka Pirttilä +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis [PDF]
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households.
Peter Haan, Viktor Steiner
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Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley +1 more source
Tax reform in Brazil:an evaluation at the crossroads [PDF]
Tax reform has been a central issue of the Brazilian economic debate for at least a decade. But despite the supposedly reformist resolution of several governments, very little was in fact achieved.
Rogério L. F. Werneck
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 [PDF]
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income ...
Spengel, Christoph +3 more
core +2 more sources
, 2019 PowerPoint presentation to the Governor's Council on Tax Reform meeting, September 24 and 25, 2019. "September 25, 2019. For Presentation at: Governor’s Council on Tax Reform, [by] Donna K. Ginther, Professor, Department of Economics; Interim Director,
Ginther, Donna K.
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source