Results 81 to 90 of about 14,336 (259)

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

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 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, Ehrl P, Candido O, Valadao MAP.   +3 more
europepmc   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

The Fiscal Reforms and Flat Tax in Europe and CEE Countries [PDF]

Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2011
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making.
Magdalena RĂDULESCU
doaj  

TAX REFORM IN THE PERFORMANCE OF TAX OFFICERS AND ITS IMPLICATIONS ON TAX COMPLIANCE IN THE PERCEPTION OF TAX PAYERS?

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2019
Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non-compliance in applicable tax regulations.
Febrian Kwarto, Nenah Yunaenah
doaj   +1 more source

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source

Understanding why collective action resulted in greater advances for tobacco control as compared to alcohol control during the Philippines' Sin Tax Reform: a qualitative study. [PDF]

BMJ Open, 2022
Hoe C, Weiger C, Cohen JE.
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]

J Fam Econ Issues, 2022
Chou JT, Fu CH.
europepmc   +1 more source