Results 81 to 90 of about 5,322 (297)

Legacy and the Politics of Racial Terminology

Journal of Applied Philosophy, EarlyView.
ABSTRACT When a term carries a sordid past, it is tempting to think it should have no future use. Yet the normative life of a word is rarely exhausted by its origins. This article develops legacy analysis as a method for enriching evaluation of what should be done with historically burdened terms. Rather than treating origins as decisive, the framework
Paul‐Mikhail Catapang Podosky
wiley   +1 more source

Asset Location for Retirement Savers [PDF]

This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers.
Clemens Sialm, James M. Poterba, John B. Shoven   +2 more
core  

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Environmental, Social and Governance Disclosure Scores and Tax Avoidance

Jurnal Ilmiah Akuntansi
This paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
doaj   +1 more source

Deferred Compensation Revisited

, 2007
The tax rules governing deferred compensation, codified at section 409A, are harsh and complex. The rules are focused on the least important policy considerations and overlook the most important. Professors Halperin and Yale suggest a different approach,
Halperin, Daniel, Yale, Ethan
core  

I Can't Split Myself in Two (or Five): Job Crafting in Highly Demanding and Interdependent Work Environments

Journal of Organizational Behavior, EarlyView.
ABSTRACT Employees in highly demanding, interdependent work environments face a dilemma: while avoidance‐focused job crafting can preserve their own well‐being, these self‐initiated changes to their jobs could negatively affect coworkers. Drawing on qualitative interviews with 81 employees concurrently working for multiple agile teams in a European ...
Helene Tenzer, Martin Hoegl, Maria Tims, Philip Yang, Steffen Wütz   +4 more
wiley   +1 more source

Valuing Assets in Retirement Saving Accounts [PDF]

Many studies compare household balances in tax-deferred retirement accounts such as 401(k) plans with financial assets held outside these accounts, but these different asset components are not directly comparable.
James Poterba
core  

Exploring production of social and economic value in social enterprises through a business model framework

Strategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green, Peter Bradley, Glenn Parry   +2 more
wiley   +1 more source

Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Schreiber, Ulrich, Overesch, Michael
core  

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

Strategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah, Ahmed Adel Tantawy   +1 more
wiley   +1 more source