Results 61 to 70 of about 1,984,263 (285)
CFC rules in the context of the proposed CCCTB directive
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance.
Veronika Sobotková
doaj +1 more source
The role of mobility in tax and subsidy competition [PDF]
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing ‘relocation’ mobility of firms leads to increasing ‘net’ tax revenues under fairly weak conditions.
Alexander Haupt, Tim Krieger
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu +6 more
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
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly face political and societal pressures to pursue green strategies and sustainable innovation amid escalating climate change disruptions. Drawing upon contingency theory, institutional theory, and the natural resource‐based view, this article examines external (stakeholder pressures) and internal (environmental culture ...
Maria Vincenza Ciasullo +2 more
wiley +1 more source
IN SEARCH OF THE BOUNDARIES BETWEEN HARMLESS AND HARMFUL TAX COMPETITION
Amsterdam Law Forum, 2021 This paper is based on the endless discussions over tax competition. While the discussions over harmless tax competition and harmful tax competition are not yet closed, one of the key issues that adds on is the distinctive boundaries between the two. That is the focus of this paper, which suggests that, with respect to State tax sovereignty, any tax ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain +5 more
wiley +1 more source
Tax Competition for Heterogeneous Firms with Endogenous Entry [PDF]
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and ...
Ronald B. Davies, Carsten Eckel
core