Results 121 to 130 of about 621,219 (288)
Reconciling Business Purpose with Bail-out Prevention: Federal Tax Policy and Corporate Divisions [PDF]
, 1976 Corporate divisions-spin-offs, split-offs, and split-ups-unfortunately pose a more complex problem than Senator Humphrey\u27s childlike vision would lead one to believe: the reconciliation of competing goals of maximizing business flexibility and ...
Cohen, Stephen B
core +1 more source
Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2002 A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show
Mohamad Hoseyn Hamzeh Poor +2 more
doaj
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states [PDF]
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992.
Evers, Lisa +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
Regional Peer Effects of Corporate Tax Avoidance. [PDF]
Front Psychol, 2021 Gao Y, Cai C, Cai Y.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]
Int J Environ Res Public Health, 2022 Dai Q +5 more
europepmc +1 more source
(Why) Do we need Corporate Taxation? [PDF]
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
core
The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García +2 more
wiley +1 more source