Results 141 to 150 of about 902,737 (284)

Is the Value Added Tax Naturally Progressive? [PDF]

A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of ...
Chun-Yan Kuo, Glenn P. Jenkins, Hatice Jenkins   +2 more
core  

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

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, Knut Haanaes, Julia Binder   +2 more
wiley   +1 more source

Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]

Nat Food
Plinke C, Sureth M, Kalkuhl M.
europepmc   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

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, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Zero value-added tax on fruits and vegetables: beyond health and fiscal standards. [PDF]

Public Health Nutr
Pacaol NF.
europepmc   +1 more source

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

Authors' response to the letter entitled 'zero value-added tax on fruit and vegetables: beyond health and fiscal standards'. [PDF]

Public Health Nutr
Hagenaars LL, Fazzino TL, Mackenbach JD.
europepmc   +1 more source

With non-competitive firms, a turnover tax can dominate the VAT [PDF]

In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare,
Arindam Das-Gupta
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis [PDF]

An-loh Lin, D. K. Stout, Stephen P. Dresch   +2 more
core   +12 more sources