Results 151 to 160 of about 551,360 (385)
On Robot Revolution and Taxation [PDF]
arXiv, 2018 Advances in artificial intelligence are resulting in the rapid automation of the work force. The tools that are used to automate are called robots. Bill Gates proposed that in order to deal with the problem of the loss of jobs and reduction of the tax revenue we ought to tax the robots.
arxiv
The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes? [PDF]
, 2000 Reint Gropp, Kristina Kostial
openalex +1 more source
Sustainability Performance and Its Impact on Financial Distress Risk—Evidence From STOXX Europe 600
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability performance (SP) has emerged as a central topic on both corporate and political agendas worldwide. This study investigated the relationship between SP and financial distress risk (FDR) among European listed firms, addressing the growing importance of SP in financial decision‐making.
Marcel Seefloth +4 more
wiley +1 more source
Taxation and the Financial Structure of Foreign Direct Investment [PDF]
The vast increase in foreign assets globally has raised interest in how the home country should tax profits flowing from these investments. Broadly speaking, countries have chosen either to exempt foreign income from taxation or to subject foreign income
Frances Ruane, Padraig Moore
core
Business Strategy and the Environment, EarlyView.Abstract This study aims to investigate the impact of entrepreneurship and green investments on environmental sustainability within the scope of Sustainable Development Goals for developed economies. The study conducts an in‐depth analysis from 2001 to 2022 and reveals the possible effects of increases and decreases in entrepreneurship.
Mehmet Levent Erdas +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 effect of stock market indexing on corporate tax avoidance [PDF]
arXiv, 2015 Membership in the Russell 1000 and 2000 Indices is based on a ranking of market capitalization in May. Each index is separately value weighted such that firms just inside the Russell 2000 are comparable in size to firms just outside (i.e. at the bottom of the Russell 1000) but have much higher index weights.
arxiv
The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons [PDF]
, 2001 Gebhard Kirchgäßner, Lars P. Feld
openalex +1 more source
New Solutions for Old Problems: Exploring Business Model Innovation in Food Sharing Platforms
Business Strategy and the Environment, EarlyView.ABSTRACT Food insecurity and food waste are among the main contemporary global challenges facing us. Although problematic for societies over a long period, their greater prominence in the post‐pandemic scenario makes the need to find appropriate solutions, at both supply and consumption levels, increasingly urgent. Thus, while not new, there has been a
Cecilia Grieco, Alberto Morgante
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