Results 141 to 150 of about 15,909 (292)

Whose voice counts? Public participation as a legal and commercial determinant of health in South Africa. [PDF]

BMJ Glob Health
Mahomedy S, Nzimande N.
europepmc   +1 more source

Measuring Tax Efficiency: A Tax Optimality Index [PDF]

This paper introduces an index of tax optimality that measures the distance of a current tax structure from the optimal tax structure in the presence of public goods.
Pascalis Raimondos-Møller, Alan D. Woodland   +1 more
core  

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

Unveiling the shadow economy in emerging markets. [PDF]

PLoS One
Duong QN, Tran NTK.
europepmc   +1 more source

Incorporation and Taxation: Theory and Firm-level Evidence [PDF]

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and ...
Hannes Winner, Peter Egger, Christian Keuschnigg   +2 more
core  

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

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source

The abandoned education cap policy: public participation in tax reform consultation

, 2015
This article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses".
Shimeld, Sonia, O'Keefe, Patricia, Smith, Bernadette, Minas, John   +3 more
core  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

Facilitators and barriers of implementing sin-tax policies: a scoping review. [PDF]

BMC Public Health
Najafi M, Dehnavi H, Shams L, Wakde T, Rajaee R, Shahmoradi S, Javadinasab H.   +6 more
europepmc   +1 more source