Results 191 to 200 of about 575,781 (356)
Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries [PDF]
, 2000 Eric J. Bartelsman +1 more
openalex +1 more source
Tax Transparency and Corporate Tax Avoidance [PDF]
, 2017 This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
core +1 more source
Fairness Incentives in Response to Unfair Dynamic Pricing [PDF]
arXivThe use of dynamic pricing by profit-maximizing firms gives rise to demand fairness concerns, measured by discrepancies in consumer groups' demand responses to a given pricing strategy. Notably, dynamic pricing may result in buyer distributions unreflective of those of the underlying population, which can be problematic in markets where fair ...
arxiv
Redistributive taxation, multinational enterprises, and economic integration [PDF]
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector.
Haufler, Andreas +2 more
core
, 2019 Tax cooperation seems to be more difficult to achieve through multilateralism than any other economic issue, despite growing consensus about the detrimental effects of corporate tax competition for both market integration and economic inequalities. Repeated attempts to harmonize corporate taxation have gained momentum since the financial crisis, with ...
openaire +2 more sources
Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Penghindaran Pajak)
, 1970 Rachyu Purbowati
openalex +2 more sources
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 We utilize a rich dataset of manufacturing firms to investigate the heterogeneous effects of ISO 14001 on the financial performance of certified firms. We employ machine learning techniques, specifically causal tree and causal forest, to uncover these effects. Our findings reveal consistently positive average effects of ISO 14001 certification
Xiaoliu Xu, Abdoul G. Sam
wiley +1 more source
Supercharger: Igniting Interest in Corporate Tax
, 1979 Edward J. Martineck +2 more
openalex +2 more sources
Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries [PDF]
This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity.
Eric J. Bartelsman, Roel Beetsma
core