Results 101 to 110 of about 2,727,360 (292)
Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax [PDF]
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent.
Annette Alstadsæter, Erik Fjaerli
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Methods and rates used to compare corporate tax burden
Littera Scripta, 2011 Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
doaj
Taxing the Income of the Close Corporation
Law and Contemporary Problems, 1953 Although there is no substantial agreement about how the income from close corporations should be taxed, there appears to be virtual unanimity with respect to the defects of the present system. The basic weakness of the method adopted by the federal income tax for taxing corporate income is that it is predicated upon a legal fiction which ignores ...
openaire +2 more sources
Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005 [PDF]
Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies.
Jukka Pirttilä +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Taxation of Income from Selling Property: Changes of New Income Tax Law Draft
International Journal of Public Finance, 2016 There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales.
Canatay HACIKÖYLÜ
doaj
The Case for Corporate Income Tax Reform
, 2013 The positive effects of a corporate income tax reform in the United States might well be enhanced by a simultaneous move to a territorial system coupled with anti-base erosion provisions designed to limit revenue losses; however, the effects of ...
Zodrow, George R., Diamond, John W.
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Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Search costs and corporate income tax competition [PDF]
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure.
Konrad, Kai A.
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