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Cell-based meat is currently one of the most debated food sources of recent decades, as it involves cultivating animal-derived biological tissues in controlled environments. Opinions on this topic vary widely; some see this nutritional source as a strategy to address the sustainability challenges of the agri-food sector, while others perceive it as a potential negative impact on their culture and traditions. In this context, this study aimed to gather the opinions of Italian students engaged in animal production science studies to assess their viewpoints regarding socio-ethical, environmental, and economic dimensions since they represent the future generation of professionals and potential consumers.

In this study, the hybrid qualitative-quantitative method of Q-methodology was used. By leveraging the strengths of both qualitative and quantitative approaches, Q-methodology provides a systematic method for examining interviewees’ subjectivity by gathering individuals’ points of view into clusters of opinions referred to as factors.

The analysis of the results revealed the existence of four distinct factors within the analyzed student population, highlighting the different viewpoints among a group of individuals pursuing the same course of study.

The results may provide additional insights into the debate on this topic and offer valuable information for policymakers regarding the discussion on novel foods, particularly cell-based meat, which still lacks a regulatory framework at the European Union level.

This study aims to investigate the relationship between tax losses and the likelihood of emerging from bankruptcy procedures as reorganized entities, exploiting the exogenous shock provided by the 1997 Taxpayer Relief Act (TRA) in the USA.

The empirical analysis uses a difference-in-differences approach and investigates a sample of US public firms filing under Chapter 11 bankruptcy procedures during the period 1984–2016. The analysis includes several robustness and endogeneity tests, including heterogeneous treatment effect analysis, entropy balancing and propensity score matching.

The findings show that filing firms with higher tax losses are more likely to emerge from the procedure as reorganized firms. Further, this paper shows that firms with high tax losses reduced their likelihood of reorganization after the enactment of the 1997 TRA, as the new regulation reduced tax benefits related to losses. Additional analyses show that tax losses contribute to the reorganization of filing firms requiring more cash resources and restructuring efforts and they increase post-bankruptcy creditors’ recovery rates.

This study informs policymakers, shareholders, creditors and other stakeholders that tax policy can facilitate business continuity within restructuring frameworks and preserve economic and social value.

This study contributes to the literature on taxation and corporate restructuring with evidence that tax-loss policies incentivize reorganization during bankruptcy procedures. To the best of the authors’ knowledge, this is the first study to empirically demonstrate that tax losses influence the form of exit from bankruptcy procedures, adding to the set of firms’ features affecting bankruptcy emergence.