Results 131 to 140 of about 1,501,288 (298)
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
core
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
FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986 [PDF]
The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Hrubovcak, James +3 more
core
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
The Political Economy of Taxation and Tax Reform in Developing Countries [PDF]
taxation, tax reform, political economy, state capacity, developing ...
Di John, Jonathan
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber +3 more
wiley +1 more source
Do bank stock prices efficiently reflect the information content in a key tax reform event?
Cogent Economics & FinanceThis study examines the behavior of bank stock prices in Jordan in relation to a significant tax reform event. We analyze a sample of all banks listed on the Amman Stock Exchange to study the market response to the Amended Income Tax Law 2018.
Ahmad Ahmad +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon +2 more
wiley +1 more source