Results 171 to 180 of about 1,681,737 (336)
Examining the Role of the Media in Influencing Corporate Tax Avoidance and Disclosure
, 2015 Shannon Chen +2 more
openalex +1 more source
Sector and size effects on effective corporate taxation [PDF]
The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions.
Ga�tan Nicod�me
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source
Corporate taxation in Spain: analyzing efficiency and revenue potential
Humanities & Social Sciences CommunicationsThis paper offers a comprehensive analysis of Spain’s corporate tax system through the lens of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The study finds that Spain is nearing the Laffer curve’s optimal tax rate,
Manuela Ortega-Gil +3 more
doaj +1 more source
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 [PDF]
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income ...
Finke, Katharina +3 more
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Words That Mean Change: Paradoxical Thinking and Eco‐Efficiency in the Automotive Sector
Business Strategy and the Environment, EarlyView.ABSTRACT This study uses the automotive industry to investigate the link between paradoxical thinking language in corporate sustainability reports and companies' eco‐efficiency. We hypothesized that different types of paradoxical thinking would be associated with varying eco‐efficiency outcomes. Using ChatGPT to generate a lexicon of paradoxical terms,
Mauricio Marrone, Frank Figge
wiley +1 more source
Ownership structure, board characteristics, and tax aggressiveness
, 2011 Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
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Turning Waste Into Value: A Design Strategy for Sustainable Deposit‐Refund Systems
Business Strategy and the Environment, EarlyView.ABSTRACT The challenge of single‐use plastics (SUPs) and packaging waste has intensified in recent years, with deposit‐refund systems (DRS) emerging as one of the most effective solutions. Although DRS improve recycling rates, their adoption is often hindered by high setup costs and uncertain cost‐effectiveness.
Armando Calabrese +5 more
wiley +1 more source
A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants [PDF]
This paper studies the economic determinants of corporate tax revenue to Gross Domestic Product (GDP) across European Union members over the period 1998-2009.
Elísio Fernando Moreira Brandão +2 more
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