Results 121 to 130 of about 44,664 (305)
Understanding U.S. Corporate Tax Losses [PDF]
Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in earlier recessions. Using a comprehensive 1982-2005 sample of U.S.
Rosanne Altshuler +3 more
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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 The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Sharing the burden: Empirical evidence on corporate tax incidence [PDF]
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006.
Rattenhuber, Pia +2 more
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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
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
FDI Determination and Corporate Tax Competition in a Volatile World [PDF]
This paper investigates the role of economic and political volatility in the process of corporate tax-rate determination. The article is based on a theoretical framework that allows for the ability of multinational firms to choose the optimal timing of ...
Paolo Panteghini +2 more
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Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate-Evidence From Chinese Firms. [PDF]
Front Psychol, 2022 Wang L, Yang D, Luo D.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
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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