Results 61 to 70 of about 2,164,251 (328)
Perseverance is innovation: the journey to successful tobacco tax reform. [PDF]
Tob Control, 2022 Drope J, Siu E, Chaloupka FJ.
europepmc +1 more source
Performing an Environmental Tax Reform in a regional Economy. A Computable General Equilibrium [PDF]
We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain).The reform involves imposing a tax on CO2 or SO2 emissions and reducing either the Income Tax or the payroll tax
Andre, F.J. +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley +1 more source
A dichotomy of smokers in the Philippines following sin tax reform: Distinguishing potential quitters from those unlikely to quit. [PDF]
PLoS One, 2022 Cheng KJG, Estrada MAG.
europepmc +1 more source
How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany [PDF]
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that ...
Frank M. Fossen, Stefan Bach
core
Animal Models and Experimental Medicine, EarlyView.
Asian Federation of Laboratory Animal Science Associations (AFLAS)
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Designing international tax reform: lessons from TCJA. [PDF]
Int Tax Public Financ, 2021 Herzfeld M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Assessing the Effects of a Tobacco Tax Reform on the Industry Price-Setting Strategy. [PDF]
Int J Environ Res Public Health, 2021 Divino JA +3 more
europepmc +1 more source