Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
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 ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Validation of the Albanian Neck Disability Index: A Reliable and Precise Tool for Assessing Disability in Young Adults with Chronic Cervical Pain. [PDF]
Zeqiri E, Todri J, Lena O.
europepmc +1 more source
Abstract Background and aims This study evaluated a three‐year residential rehabilitation programme, which aimed to support recovery from problem substance use via peer support and social enterprise activities. The aims were to clarify programme mechanisms and identify contextual factors associated with variation in outcomes.
Martin Anderson +2 more
wiley +1 more source
Participatory approach, dissemination, and implementation of research on aging: the Age-It experience. [PDF]
Chiatti C +4 more
europepmc +1 more source
Psychometric Properties of Digital Divide Measurement Instruments in Health Contexts: Systematic Review. [PDF]
Navas-Echazarreta N +7 more
europepmc +1 more source
A Nationwide Survey of Italian University Students: Exploring the Influences of Sustainable Dietary Behaviors, Lifestyle, and Sociodemographic Factors on Adherence to the Mediterranean Diet. [PDF]
Franchini C +9 more
europepmc +1 more source
Performance Evaluation of Large Language Models in Multilingual Medical Multiple-Choice Questions: Mixed Methods Study. [PDF]
Strasser LM +3 more
europepmc +1 more source
The SAFE Labs Handbook as a tool for improving lab culture. [PDF]
Donà E +12 more
europepmc +1 more source
A response to the Vancouver call for action: addressing the needs of early career scientists in radiation protection. [PDF]
Degenhardt ÄL +9 more
europepmc +1 more source

