Results 31 to 40 of about 18,278,357 (240)
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach [PDF]
, 2004 This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax
Wenzel, Michael +3 more
core
The Problem of VAT Credit on Expired Goods: An Opinion
International Journal of Public Finance, 2017 VAT paid on certain goods acquired does not allow the deducting of the Turkish tax system. One of them is the loss of goods VAT. There is no clear definition in the law is wasted. Therefore, there are certain problems in practice.
Fatma TAŞ
doaj
Zanco Journal of Pure and Applied Sciences, 2022 In the current research, the anatomical characteristics of stem and leaves cross sections of 11 species belong to the genus Onobrychis Mill. have been studied.
Firas Dheiya Yuonus Al otraqchi
doaj
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source
Emotionally intelligent tax policy: The case of higher education funding� [PDF]
, 2005 Purpose. The current study addresses the issue of discontent at a personal and policy level with higher education and its funding, and its relation to tax compliance among a graduate population.
Braithwaite, Valerie +3 more
core
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
Altering norm perceptions to increase tax compliance [PDF]
, 2002 This study tested the effects of an intervention designed to increase compliance and honesty in work-related expenses (WRE) and other deduction claims.
Wenzel, Michael +2 more
core
International Journal of Public Finance, 2016 It is possible to define pre-taxation, as taxing the payment that arises because of taxable transactions before payment to the owner, on account of the tax that will accrue in the future.
Fevzi Rıfat ORTAÇ +2 more
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