Results 121 to 130 of about 219,001 (291)
Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes - Brief [PDF]
, 2007 This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax.
Edward Sennoga, Laura Wheeler
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Issues in income tax reform in developing countries [PDF]
Of all taxes, income taxes are the most difficult to implement. Developing countries are usually able to generate large amounts of income tax revenue only from large corporations or foreign investments.
Gray, Cheryl W.
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak
El Muhasaba: Jurnal AkuntansiPurpose: Tax avoidance is a strategic approach aimed at reducing the tax burden while staying within the boundaries of applicable regulations. The objective of this study was to examine how leverage and liquidity influence tax avoidance, with financial ...
Mardiana Mardiana +1 more
doaj +1 more source
The tax base in transition : the case of Bulgaria [PDF]
The transition from socialism characteristically reduces existing tax revenues at the same time that it increases the need for government spending. An increasing need for revenue combined with an eroding tax base creates a transition-related fiscal gap ...
Bogetic, Zeljko, Hillman, Arye L.
core
Elective Taxation on Inbound Real Estate Investment [PDF]
, 2016 Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S.
Herzig, David J.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
A short history of tax compliance in Italy [PDF]
This study retraces the history of tax compliance in Italy from unification to today. We review the attempts at evaluating the gap between actual and potential tax revenue, from nineteenth-century descriptive statistics up until the formal estimates of ...
Stefano Manestra
core