Results 81 to 90 of about 157,880 (292)
The Macro-Economic Impact of Changing the Rate of Corporation Tax. ESRI WP273. January 2009 [PDF]
, 2009 This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax.
Conefrey, Thomas, Fitz Gerald, John D.
core +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters [PDF]
Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development.
Frank Barry and Rosemary Healy-Rae
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Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
A Study of Role Stressors and Job Satisfaction: The Case of MNCs in Collectivist Context
Behavioral Sciences, 2019 Job stressors in organizational studies are commonly known as role stressors. These include role overload (RO), role conflict (RC), role ambiguity (RA) and job insecurity (JI).
Saif-ud- Din +3 more
doaj +1 more source
Globalisation and the mix of wage and profit taxes [PDF]
, 2006 This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms.
Haufler, Andreas +2 more
core +4 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Profit Sharing under the Threat of Nationalization [PDF]
A multinational corporation engages in foreign direct investment for the extraction of a natural resource in a developing country. The corporation bears the initial investment and earns as a return a share of the profits. The host country provides access
Di Corato, Luca
core +4 more sources
ASSESSMENT OF INTELLECTUAL CAPITAL IN DEVELOPMENT OF MULTINATIONAL CORPORATIONS
Economics & Education, 2018 The scientific going is considered near the estimation of influence of intellectual capital on development of activity of enterprise structures. Authorial approach offers in relation to the estimation of influence of intellectual capital on development ...
Evelina Panchenko
doaj
Rules Against Earnings Stripping: Wrong Answer to Corporate Inversions [PDF]
The tax-driven expatriation of US corporations is a troubling phenomenon. In a "corporate inversion," a new foreign corporation, typically located in a low-tax or no-tax country, replaces the existing US parent corporation of a multinational enterprise ...
Ariel Assa, Gary Clyde Hufbauer
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