Results 151 to 160 of about 47,364 (305)
Environmental Tax Reform and the "Double Dividend" Hypothesis in a Small Open Economy. [PDF]
Int J Environ Res Public Health, 2019 Zhou Z, Zhang W, Pan X, Hu J, Pu G.
europepmc +1 more source
Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform [PDF]
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials.
Stefan Moog +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
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
core
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
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]
Nat FoodPlinke C, Sureth M, Kalkuhl M.
europepmc +1 more source
The Corporate Income Tax: international trends and options for fundamental reform [PDF]
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Peter Birch Sørensen +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
wiley +1 more source
Tax reform plays politics with doctors' reputations. [PDF]
CMAJ, 2017 Stanbrook MB.
europepmc +1 more source