Results 181 to 190 of about 1,553,177 (358)
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
The Dual Income Tax System - An Overview [PDF]
Einkommensteuer, Doppelbesteuerung, Verbrauchsteuer, Steuersystem, OECD-Staaten, Income tax, Double taxation, Consumption tax, Tax system, OECD ...
Robin Boadway
core
FISCAL POTENTIAL OF THE TAX SYSTEM IN THE MECHANISM OF REGULATING ECONOMIC DEVELOPMENT
, 2019 Larysa Sidelnykova
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
What makes Personal Income Taxes progressive? The case of Belgium [PDF]
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits.
André Decoster +3 more
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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
The Evolution of Tax Morale in Modern Spain [PDF]
This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax ...
Benno Torgler, Jorge Martinez-Vazquez
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TAX ANALYSIS IN THE TAX MANAGEMENT SYSTEM
Вестник Керченского государственного морского технологического университета, 2021 openaire +1 more source