Results 41 to 50 of about 197,549 (296)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
Journal of Legal Studies, 2023 Abstract Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic environment of each country in part. Regardless of the level of development of
Petrașcu Daniela +3 more
openaire +2 more sources
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior [PDF]
, 2006 Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited.
Betty R. Jackson +2 more
core +1 more source
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 impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary [PDF]
, 2019 Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country.
Berkics, Mihaly +3 more
core +3 more sources
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 +2 more
wiley +1 more source
The impact of social norms on voluntary tax compliance in Malaysia [PDF]
, 2015 Tax compliance has always been a major issue for governments worldwide. This emphasizes the need to understand the factors that contributing to individual taxpayer’s compliance decisions that go beyond the standard economics-of-crime approach to include ...
Lokman, Fadhilah Raihan +2 more
core
Lessons from Voluntary Compliance Window (Vcw): Malawi's Tax Amnesty Programme [PDF]
SSRN Electronic Journal, 2019 The Malawi Revenue Authority (MRA) implemented the Voluntary Compliance Window (VCW) in 2013/2014 fiscal year as a means of bringing non-compliant taxpayers into the tax net. The programme was a huge success in terms of revenue and the cost of collection at 0.8% was by far below the 3% benchmark for the gross tax revenues of the Authority. However, the
openaire +2 more sources