Results 61 to 70 of about 1,681,737 (336)

Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]

, 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
core   +1 more source

Strategic Advocacy for Higher Education Research: Insights From US Agricultural Experiment Station Funding

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amidst dwindling state funding and the legislative withdrawal from public university research support, a heightened political process shapes the allocation of scarce tax dollars. This article explores how advocacy within the political process influences funding support for higher education from state legislatures.
Gregory M. Perry, Trey Malone, Jay T. Akridge   +2 more
wiley   +1 more source

Macroeconomic Effects of Corporate Tax Policy

Journal of Accounting & Economics, 2019
Prior studies on the relation between corporate taxes and future macroeconomic growth present contradictory evidence. We argue this mixed evidence is at least partly due to the use of statutory corporate tax rates which ignore the complexity of tax ...
T. Shevlin, Lakshmanan Shivakumar, Oktay Urcan   +2 more
semanticscholar   +1 more source

Determining the influence of belonging to a wine protected designation of origin on profitability

Agribusiness, EarlyView.
Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené, Sònia Solé Puiggené, José Luis Gallizo Larraz   +2 more
wiley   +1 more source

Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?

Sustainability, 2018
The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies.
M. A. Gulzar, Jacob Cherian, Muhammad Safdar Sial, A. Badulescu, P. Thu, D. Badulescu, Nguyễn Vĩnh Khương   +6 more
semanticscholar   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022–2023 Period)

Economies
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
doaj   +1 more source

Measuring the Effects of Corporate Tax Cuts

Journal of Economic Perspectives, 2018
On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes.
A. Auerbach
semanticscholar   +1 more source