Results 31 to 40 of about 621,219 (288)
Corporate taxes and corporate social responsibility
Journal of Corporate Finance, 2020 This paper examines the impact of corporate taxes on firms’ corporate social responsibility (CSR), by exploiting the staggered changes in corporate taxes across U.S. states as a quasi-natural experiment. Firms enhance CSR performance significantly following tax cuts, but they do not reduce CSR in response to tax increases, consistent with the rigidity ...
Xin Chang +3 more
openaire +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance ...
Tryas Chasbiandani +2 more
doaj +1 more source
Corporate Income Taxes and Labor: An Investigation of Empirical Evidence [PDF]
, 2017 With the highest top marginal corporate tax rate among OECD nations and the third-highest in the world at 35 percent, it is not surprising that policymakers have long evinced a desire to lower the U.S. federal corporate income tax rate.
Brannon, Ike, Hanson, Andrew R.
core +2 more sources
The Impact of Digital Transformation on Corporate Tax Avoidance: Evidence from China
Discrete Dynamics in Nature and Society, 2023 Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study ...
Kun Xie, Wei Huang
doaj +1 more source
Tax credit rating and corporate innovation decisions
China Journal of Accounting Research, 2022 The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars.
Xuehang Yu, Junxiong Fang
doaj +1 more source
Japanese multinational corporations and corporate tax change
J. for Global Business Advancement, 2021 This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of Japanese multinationals. The study aims to investigate whether the territorial taxation system accelerated aggressive transfer pricing ...
Jarallah, Shaif +2 more
openaire +5 more sources
The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
core +1 more source
Impact of a Common Corporate Tax Base on the effective tax burden in Belgium
Journal of Business Economics and Management, 2014 In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic ...
Annelies Roggeman +3 more
doaj +1 more source
The Corporate Income Tax in Canada: Does its Past Foretell its Future? [PDF]
The School of Public Policy Publications, 2016 Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations.
Richard M. Bird, Thomas A. Wilson
doaj +4 more sources
Journal of Economics, Business & Accountancy Ventura, 2019 This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate ...
I Made Pradana Adiputra +2 more
doaj +1 more source