Results 91 to 100 of about 1,038,024 (304)
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
Diversification of tax revenue in Czech municipalities
Municipal tax revenues constitute the fundamental component of their budgets, from which they finance public services for citizens, infrastructure investments, and day-to-day operations. The aim of this paper is therefore to elucidate the spatial aspects
Jindřich Frajer +3 more
doaj +1 more source
Data‐Driven Pathways to Circular E‐Waste Management
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source
The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati +3 more
doaj
A type of complete financial market with finite and countable heterogeneous investors, that is, investors equipped with heterogeneous elasticities of intertemporal substitution, heterogeneous time discount rates, and also heterogeneous beliefs, is ...
Darong Dai
doaj +1 more source
In this article, I defend a procedural justification for the wealth tax, and criticize what I have called the outcome-approach. On the outcome-approach, the wealth tax is justified on the ground that it is an effective means to achieve an outcome, or a state of affairs, that we might consider just. That outcome or state of affairs would be equality.
openaire +1 more source
Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang +4 more
wiley +1 more source
Wealth Transfer Tax and Wealth Inequality
Abstract This study investigates the impact of wealth transfer tax on wealth inequality and finds a negative association, leveraging the 2009 tax cut in Taiwan’s estate and gift taxes. We implement the synthetic control method to estimate the tax cut’s causal impact on inequality.
Yi-Ju Hung, Da-Kai Wu
openaire +1 more source
Signalling ESG Misconduct: What Matters to Investors?
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley +1 more source
Social Inequality and Methods to Overcome It In Modern Conditions [PDF]
This article examines cross-country social inequality and conducts a comparative analysis of income and wealth distribution at the regional level.
Zhanar Lukpanova +2 more
doaj +1 more source

