Results 151 to 160 of about 949,584 (299)
Studies in Business and EconomicsThis research analyzes the impact of managerial and government ownership on tax avoidance in Indonesia and Malaysia, focusing on 2,370 listed manufacturing companies from 2017 to 2021.
Masripah Masripah +5 more
doaj +1 more source
The Role of Tax Havens in Tax Avoidance by Multinationals
, 2018 Today, multinationals play a leading role in shaping the economic relations in the world. Their investment decisions lead to huge capital flows which have a direct impact on the budgets of many states. A key role in this process is played by the differences in tax systems, which allow the profits generated to be taxed at the minimum percentage rate (or
openaire +2 more sources
The political economics of not paying taxes [PDF]
This paper considers redistributive as well as political consequences of tax avoidance. When investing in tax avoidance is possible, the official tax rate does not necessarily correspond to what individuals actually pay in taxes.
Roine, Jesper
core
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Money at the Docks of Tax Havens: A Guide [PDF]
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens ...
Shafik Hebous
core
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
Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect [PDF]
We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging.
Alessandro Balestrino
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Tax planning and corporate governance: effects on shareholders’ valuation
, 2010 Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general socialissues.
Abdul Wahab, Nor Shaipah
core +1 more source