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Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
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Deputies

2022
Abstract Chapter 4 is exploration of Golden County custodial deputies, the work they did, and the attitudes they apparently possessed. Here the author uses the dichotomy of “cool deps” and “asshole deps” to discuss the nature of deputy–resident relations. The two labels are used as typifications to explore how residents made sense of the
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If a Deputy is Guilty…

Soviet Law and Government, 1983
A people's deputy! Great trust and human respect are joined in this concept, so familiar to the Soviet people. A deputy's person is inviolable. This means that criminal proceedings cannot be instituted against him, nor can he be arrested or subjected to administrative punishment imposed by the courts without the consent of the relevant soviet or, while
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‘The Deputy’

Blackfriars, 1963
A few months after the beginning of the second World War, Father Max Metzger, founder of the Una Sancta Brotherhood, wrote a letter from his prison cell pleading with Pius XII for the convocation of a council of peace and of reunion. This letter—the full English text appears for the first time in the new American quarterly, Continuum, Summer, 1963—has ...
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The Deputy

The RUSI Journal, 2017
The British Army has traditionally been sceptical about the role of deputy commanders. However, on recent operations, deputy commanders have played an increasingly important executive role. In this article, Anthony King examines why they have become more important and analyses the deep cultural reasons that explain why – even today – the British Army ...
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Deputy

2023
Margaret Schweitzer, Mary Lou Johnson
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A Deputy's Inquiry

Soviet Sociology, 1986
I've been here in Ivanovka almost six days already—time for me to start making some notes. I got here on Sunday while the town was celebrating the completion of the spring sowing. A crowd surged around the House of Culture on the main square. Men were drinking beer from glass canning jars.
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