Results 161 to 170 of about 724,527 (299)
Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition [PDF]
Thin capitalization rules have become an important element in the corporate tax systems of developed countries. This paper sets up a model where national and multinational firms choose tax-efficient financial structures and countries compete for ...
Andreas Haufler, Marco Runkel
core
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]
Int Tax Public FinancPetkova K, Stasio A, Zagler M.
europepmc +1 more source
Search costs and corporate income tax competition [PDF]
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure.
Konrad, Kai A.
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Spatial tax competition in EU15. [PDF]
Tax competition in the European Union is ¯erce. Especially since the en-try of the new member States, tax reforms in the "old" Europe are frequent.In this paper we formally test the presence of strategic tax setting in the oldEU14 as a reaction to the ...
Crabbé, Karen, Vandenbussche, Hylke
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]
Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread?
Eckhard Janeba, Michael Smart
core
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
A causal framework for evaluating drivers of policy effect heterogeneity using difference-in-differences. [PDF]
Health Serv Outcomes Res MethodolHettinger G, Lee Y, Mitra N.
europepmc +1 more source