Results 141 to 150 of about 20,212 (262)
Tax revenue lost due to illicit cigarettes in South Africa: 2002-2022. [PDF]
Vellios N, van Walbeek C.
europepmc +1 more source
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
The Impact of Raising Alcohol Taxes on Government Tax Revenue: Insights from Five European Countries. [PDF]
Manthey J +6 more
europepmc +1 more source
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Estimating the potential impact of a health tax on the demand for unhealthy food and beverages and on tax revenue in India. [PDF]
Varghese B +8 more
europepmc +1 more source
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
Commentary: The Conflict Between Protecting Public Health and Raising Tax Revenue. [PDF]
Hall W.
europepmc +1 more source
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Cambodian Tax Revenue and Non Tax Revenue : Issues & Proposals
application/pdf Taxation is an important instrument of economic policy in a country. Tax reform deals with wide range of issues of economic policy as well as specific problems of tax structure, design and administration. In the process of improving and drawing tax policies that encounter the requirements of a fast changing economy, society, and polity,
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