Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Opposing Forced Displacement and Nuclear War is a Professional Obligation for Healthcare Workers and Public Health Advocates. [PDF]
Irfan B, Shah MH.
europepmc +1 more source
Trade reform and comparative advantage: expectations for Costa Rica's agricultural development
Costa Rica;trade liberalization;agricultural ...
Sánchez Cantillo, M.V.
core
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
Sugar, power and policy: The political economy of a health and economic 'win-win' in Fiji's sugar-sweetened beverage tax. [PDF]
Elliott LM +4 more
europepmc +1 more source
ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert +3 more
wiley +1 more source
From period poverty to policy change: advancing menstrual health as a public health priority in Nigeria. [PDF]
Onukansi FO.
europepmc +1 more source
ABSTRACT This article examines whether economic growth reduces inequalities in access to water and sanitation across 64 countries over an average period of 13.5 years. Drawing on disaggregated data by income quintiles and rural–urban location, and employing ordinary least squares (OLS), two‐stage least squares (2SLS), and Seemingly Unrelated Regression
Marcos García‐López +2 more
wiley +1 more source
Alcohol Excise Taxation, Tax Share and Revenue in the European Union and the United Kingdom in 2022: An Overview and Modelling Analysis. [PDF]
Rehm J +8 more
europepmc +1 more source
Fiscal decentralization in Poland: 2004-2019 municipal and city dataset. [PDF]
Trzeciakowski R +2 more
europepmc +1 more source

