Results 191 to 200 of about 986,730 (383)

Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation [PDF]

Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas.
Glenn Jenkins, Hatice Jenkins
core  

Benefit Corporations: The Moral Legitimacy That Requires More Rules

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca, Monica Veneziani, Andrea Caccialanza, Claudio Teodori   +3 more
wiley   +1 more source

Corporate political activity of the food industry in the development of food policies in Latin America and the Caribbean: a narrative review of the current literature. [PDF]

Global Health
Lara-Mejía V, Villalobos-Pérez A, Tolentino-Mayo L, Théodore FL, Ayvar-Gama Y, Barquera S.   +5 more
europepmc   +1 more source

Corporate Taxation and the Choice of Patent Location within Multinational Firms [PDF]

This paper investigates whether corporate taxation affects the location of patents within a multinational group. We exploit a unique dataset which links patent data from the European Patent Office to micro panel data on European firms for 1995-2003.
Nadine Riedel, Tom Karkinsky
core  

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 more
wiley   +1 more source

Rethinking Healthy Societies: A Critical Commentary on Policy Levers and Enablers Comment on "How to Build Healthy Societies: A Thematic Analysis of Relevant Conceptual Frameworks". [PDF]

Int J Health Policy Manag
Khalil H.
europepmc   +1 more source

Politicians' Ideology, State Intervention, and Corporate Taxation

, 2019
Na Ke, Terry Shevlin, Danqing Wang, Wenjia Yan   +3 more
openalex   +1 more source

The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD

, 2018
Eric Ohrn
semanticscholar   +1 more source

Taxation and the Evolution of Aggregate Corporate Ownership Concentration [PDF]

Legal rules, politics and behavioral factors have all been emphasized as explanatory factors in analyses of the determinants of the concentration of corporate ownership and stock market participation.
Dhammika Dharmapala, Mihir A. Desai, Winnie Fung   +2 more
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source