Results 111 to 120 of about 1,757,631 (252)

Voting over tax schedules in the presence of tax avoidance [PDF]

This paper reconsiders the classical problem of majority voting over tax schedules, adding the possibility to avoid taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income, which depends on ...
Roine, Jesper
core  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Clemens Fuest, Alfons Weichenrieder
core  

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili, Robert Mai, Rolf Wüstenhagen, Moritz Loock   +3 more
wiley   +1 more source

The Economics of Corporate Tax Selfishness [PDF]

This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core  

Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable

Finance, Accounting and Business Analysis
Purpose: This study aims to analyze the effect of Corporate Social Responsibility and Capital Intensity on Tax Avoidance, moderated by Firm Size, in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period.
Muhammad Nugraha Agengsriwardana, Dwi Septa Aryani, Sasiska Rani, Kusminaini Armin   +3 more
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Does corporate social responsibility moderate the effect of earnings performance and institutional ownership on corporate tax avoidance?

Journal of Accounting and Investment
Research aims: This study examines the role of corporate social responsibility in moderating the effect of earnings performance and institutional ownership on corporate tax avoidance of companies in the Investors 33 index between the 2018-2022 period ...
Suripto Suripto, Dani Rahman Hakim
doaj   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance

Jurnal Proaksi
Main Purpose Mining companies are encouraged to make detailed disclosures through sustainability reports and implement corporate social responsibility.
Santika Mia Grasia, Srikalimah, Puji Rahayu   +2 more
doaj   +1 more source