Results 71 to 80 of about 11,065 (266)

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

Examining the link between tax revenue mobilization efforts and capital flight in African countries

Development Studies Research
This article examines the impact of tax revenue mobilization on capital flight in 30 African countries, focusing on the role of natural resources. Over the period 1998–2018, econometric analysis based on dynamic generalized method of moments suggests ...
Kuamvi Sodji
doaj   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

Business Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

Pathways to Carbon Neutrality: The Role of Environmental Governance, Environmental Technology, Renewable Energy Transition, and Economic Policy Uncertainty in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu, Emmanuel Nketiah, Simplice A. Asongu, Kingsley Takyi Agyei, Zijie Fan   +4 more
wiley   +1 more source

Unlocking Circular Economy Potentials: Testing the Moderating and Mediating Roles of Cultural Diversity, Technological Innovation, and Digitalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba, Solomon Gyamfi, Viktor Prokop, Jan Stejskal, Vikas Kumar, Cali Nuur   +5 more
wiley   +1 more source

Zakat vs Tax: A Maqasid Sharia Perspective

Journal of Islamic Economics and Finance Studies
This 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, Murniati Mukhlisin, Toseef Azid   +2 more
doaj   +1 more source

Wealth Tax

Revista Latinoamericana de Filosofía Política
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

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
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, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Heterogenous wealth effects of minimum unit price on purchase of alcohol: Evidence using scanner data.

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

Data‐Driven Pathways to Circular E‐Waste Management

Business Strategy and the Environment, EarlyView.
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, Samin Sahaaban‐Nejad, Farid Shirazi, Nick Hajli   +3 more
wiley   +1 more source