Results 161 to 170 of about 1,681,737 (336)
(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
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing research on sustainability, exactly how sustainability and trade credits are linked in the supply chain (SC) is still unclear. Therefore, this study aims to bridge this gap by examining how both supplier and retailer sustainability‐linked strategies and investment decisions influence trade credit terms, inventory decisions,
Vandana, Roberto Cerchione
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 ...
Federico Revelli +2 more
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Can Supply Chain Integration Mitigate the Risks inherent in Circular Economy Transition?
Business Strategy and the Environment, EarlyView.ABSTRACT The Italian furniture industry increasingly adopts circular economy (CE) practices to address sustainability challenges. However, CE implementation introduces specific risks related to supply chain fragmentation, traceability issues and consumer resistance to sustainable materials.
Roberta Pellegrino +3 more
wiley +1 more source
Determinants and Consequences of Corporate Tax Avoidance
, 2013 Gerrit M. Lietz
openalex +1 more source
PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) [PDF]
Tax avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with tax provisions. The methods and techniques used are by exploiting weaknesses (gray areas) contained in the tax laws and ...
Budiman, Farah Fauziah
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The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability
Business Strategy and the Environment, EarlyView.ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić +2 more
wiley +1 more source
CORPORATE TAX REFORM: A MACROECONOMIC PERSPECTIVE [PDF]
, 2011 Nicholas Bull +2 more
openalex +1 more source
Company Tax Reform in Europe and its Effect on Collusive Behavior [PDF]
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels.
Dirk Schindler, Guttorm Schjelderup
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Biodiversity Reporting and Climate Policy Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity plays a crucial role in green and sustainable business; however, it has received less attention than climate change. In recent times, there has been a call for greater biodiversity reporting. However, there are contrasting views on the benefits of firms' biodiversity reporting.
Sirimon Treepongkaruna +3 more
wiley +1 more source