Population aging and corporate tax avoidance: Suppression or promotion? [PDF]
PLoS OneQi L, Liang P.
europepmc +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.
Dwenger, Nadja +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]
PLoS OneShi X, Shen Y, Wang Y, Han J.
europepmc +1 more source
Taxation, R&D tax incentives and patent application in Europe [PDF]
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour.
Ernst, Christof, Spengel, Christoph
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]
PLoS OneZhang Q, She J.
europepmc +1 more source
Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
core
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
Exports, Foreign Direct Investment and the Costs of Corporate Taxation [PDF]
Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates.
Christian Keuschnigg
core