Results 71 to 80 of about 575,781 (356)
Which institutional investors drive corporate sustainability? A systematic literature review
Business Strategy and the Environment, Volume 32, Issue 1, Page 42-71, January 2023., 2023 Abstract In this article, we review recent archival research (66 studies) on the influence of institutional ownership (IO) heterogeneity on corporate sustainability. Relying on an agency‐theoretical framework, we differentiate between various types of IO and their nature.
Patrick Velte
wiley +1 more source
Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan
Jurnal Akuntansi Multiparadigma, 2014 This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
doaj
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Frontiers in Environmental Science, 2023 Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and ...
Lixia Wang +3 more
doaj +1 more source
Economic Integration and Agglomeration of Multinational Production with Transfer Pricing [PDF]
arXiv, 2022 Do low corporate taxes always favor multinational production over economic integration? We propose a two-country model in which multinationals choose the locations of production plants and foreign distribution affiliates and shift profits between them through transfer prices.
arxiv
Identification of Key Companies for International Profit Shifting in the Global Ownership Network [PDF]
Applied Network Science volume 4, Article number: 58 (2019), 2019 In the global economy, the intermediate companies owned by multinational corporations are becoming an important policy issue as they are likely to cause international profit shifting and diversion of foreign direct investments. The purpose of this analysis is to call the intermediate companies with high risk of international profit shifting as key ...
arxiv +1 more source
Corporate income taxes and entrepreneurship [PDF]
IZA World of Labor, 2016 Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry rates and increase the capital size of new firms.
openaire +4 more sources
Applied Economic Perspectives and Policy, EarlyView.Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley +1 more source
Outsourcing logistics operations in circular economy towards to sustainable development goals
Business Strategy and the Environment, Volume 32, Issue 1, Page 134-162, January 2023., 2023 Abstract One of novel manners to achieve sustainable development is concentrating on circular economy in order to manage greenhouse gas emissions, energy consumption, and waste. It also helps to protect the environment and optimize usage of input resources.
Navid Zarbakhshnia +3 more
wiley +1 more source
European Journal of Government and Economics, 2019 This paper compares dynamic relationship between economic growth and corporate tax rate during the recent financial crisis and the non–crisis period using a panel VAR for 29 OECD countries over the period 1998-2016.
Gamze Öz Yalaman
doaj +1 more source