Results 151 to 160 of about 166,061 (334)
Tax neutrality between CIT and NON-CIT subjects : where do we stand?
, 2013 In many countries, it is widely accepted that the tax system should be neutral with respect to the creation of a corporate entity falling within the scope of Corporation Income Tax (CIT).
P. Selicato, G. Marino
core
Taxation of tourism enterprises in Poland in the years 2010-2015
Economics and Environment, 2018 Taxes affect a tourism company in a different range. Income taxes affect the profitability of an enterprise. The amount of tax depends on the legal form and size of the company.
Maciej Cieślukowski
doaj
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Financial leverage and corporate taxation: Evidence from German corporate tax return data [PDF]
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major ...
Steiner, Viktor, Dwenger, Nadja
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Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
Taxable and Tax-Exempt Interest Rates: The Role of Personal and Corporate Tax Rates [PDF]
This paper investigates empirically the effects of personal and corporate taxes on taxable interest rates and on the spread between taxable and tax-exempt rates. Two main sets of results emerge.
Joe Peek, James A. Wilcox
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ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Taxation and Corporate Financial Policy [PDF]
A model of corporate financial policy (debt-equity ratios and dividend payout rates) is included in the Harberger general equilibrium model of incidence of the corporate income tax.
Charles E. McLure, Jr. +1 more
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Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the eect of scal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment ...
Marco Runkel, Caterina Liesegang
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