Results 71 to 80 of about 229,922 (297)

The economic effects of special purpose entities on corporate tax avoidance [PDF]

, 2019
This study provides the first large‐sample evidence on the economic tax effects of special purpose entities (SPEs). These increasingly common organizational structures facilitate corporate tax savings by enabling sponsor‐firms to increase tax‐advantaged ...
Demeré, Paul, Donohoe, Michael P., Lisowsky, Petro   +2 more
core   +1 more source

Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools

Strategic Management Journal, EarlyView.
Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi, Alex Murray, William J. Mayew   +2 more
wiley   +1 more source

Paraísos fiscales en la globalización financiera

Historia Actual On-Line, 2011
Los paraísos fiscales son espacios financieros caracterizados ante todo por su baja o nula tributación. En este artículo examinaremos con detalle el uso de los mismos por parte de los agentes económicos, centrándonos especialmente en los bancos y los ...
Alberto Garzón Espinosa
doaj  

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

, 2015
This study aimed to analyze the influence of variables thin capitalization, transfer pricing, income shifting, multinationality, tax haven, and institutional ownership against corporate tax avoidance.
MAYANGSARI, Veronica Ria, ROHMAN, Abdul
core  

Impact of Technological Innovation, Environmental Policy, and Policy Inclusion on Renewable Energy Adoption in Sub‐Sahara Africa

Thunderbird International Business Review, EarlyView.
ABSTRACT This study investigates the factors influencing renewable energy consumption and renewable electricity in Sub‐Sahara Africa (SSA) using the Lewbel 2SLS approach, panel quantile regression and Driscoll and Kraay estimator. It focuses on a panel dataset covering 41 countries from 1998 to 2020.
Emmanuel K. Manu, Simplice A. Asongu
wiley   +1 more source

Do Financialization and Innovation Enhance Environmental Sustainability in Sub‐Saharan Africa?

Thunderbird International Business Review, EarlyView.
ABSTRACT This study addresses the perception of Sub‐Saharan Africa (SSA) as a region with limited financial capabilities and technological advancement to enhance environmental sustainability. Conducted across 24 SSA countries from 2000 to 2021, the research employs instrumental IV and panel quantile regressions.
Emmanuel Kwaku Manu, Maria L. Gorbunova, Simplice A. Asongu   +2 more
wiley   +1 more source

The Use of Tax Havens in Exemption Regimes [PDF]

This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Anna Gumpert, James R. Hines, Jr., Monika Schnitzer   +2 more
core  

Including Harvested Grain Biogenic CO2 to Address a Critical Flaw in Climate Accounting

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT The international climate accounting system excludes both the biogenic CO2 sequestered in harvested crops and the biogenic CO2 emissions that occur when grain is digested or burned as biofuel. Despite being described in the literature as a critical flaw in climate accounting all parties within the United Nations Framework Convention on Climate
Richard S. Gray
wiley   +1 more source

Heterogeneous firms, "Profit Shifting" FDI and international tax competition [PDF]

Larger firms are more likely to use tax haven operations to exploit international tax differences. We study a tax game between a large country and a tax haven modeling heterogenous monopolistic firms, which can shift profits abroad.
Sebastian Krautheim, Tim Schmidt-Eisenlohr   +1 more
core  

‘Let's Turn the Grass Into Meat’: Animal Husbandry as Women's Work in Cold War North Korea

Gender &History, EarlyView.
ABSTRACT In postcolonial North Korea, the future of the nation was said to be a function of the feedlot. Unobtainable on the battlefields of the recently ended Korean War, liberation and unification of the peninsula became a question of competitive developmentalism.
Sunho Ko, Derek J. Kramer
wiley   +1 more source