Results 71 to 80 of about 541,778 (308)
Income and wealth concentration in Spain in a historical and fiscal perspective [PDF]
This paper presents series on top shares of income and wealth in Spain over the 20th century using personal income and wealth tax return statistics.
Emmanuel Saez, Facundo Alvaredo
core
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Analysis of the Effects of Wealth Taxes on Private Savings with the ARDL Method
İstanbul Gelişim Üniversitesi Sosyal Bilimler DergisiWealth taxes are the values obtained on all kinds of movable and immovable goods that both real and legal persons have acquired in a certain period and can be defined as wealth.
Nagihan Özkanca Andıç, Mehmet Özgün
doaj +1 more source
PLoS ONE, 2019 One of the key arguments given to oppose the "sin taxes" is that they are regressive in nature and place disproportionately higher cost on the poor thereby reducing their net wealth.
Anurag Sharma, Brian Vandenberg
doaj +1 more source
FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
core +1 more source
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
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Zakat vs Tax: A Maqasid Sharia Perspective
Journal of Islamic Economics and Finance StudiesThis study explores the comparison between zakat and tax within the framework of maqasid sharia perspective. Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as ...
Muhammad Rifky Pratama +2 more
doaj +1 more source
Revista Latinoamericana de Filosofía PolíticaIn 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