Results 61 to 70 of about 140,772 (291)
Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]
, 2013 We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
core +1 more source
Battery Energy, Volume 4, Issue 2, March 2025.Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]
, 2001 Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread?
Janeba, Eckhard, Smart, Michael
core
Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
Journal of Consumer Behaviour, EarlyView.ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio +1 more
wiley +1 more source
The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions [PDF]
The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies.
Janeba, Eckhard, Schjelderup, Guttorm
core
Tax competition, elastic labor supply, and growth [PDF]
, 2008 In this paper we investigate the effects of tax competition in a simple endogenous growth model with elastic labor supply. Our analysis focuses on two issues. First, we show that all taxes, i.e. on capital, labor, and consumption, are harmful for growth.
Hange, Ulrich
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
JAKPP (Jurnal Analisis Kebijakan dan Pelayanan Publik)This spatial analysis examines the relationship between fiscal policy and economic growth in the Southern African Development Community (SADC). Using econometric techniques on data from 2000-2017 across 12 member states, the study reveals that tax ...
Katlego Tseladikae +2 more
doaj +1 more source
The remedy may be worse than the disease; a critical account of The Code of Conduct [PDF]
The Code of Conduct for business taxation may, diametrically opposed to its intention, aggravate tax competition between EU Member States. The reason is that it induces, by restricting harmful tax practices, cuts in generic tax rates that may reduce tax ...
Joeri Gorter, K.M. Diaw
core