Results 31 to 40 of about 38,903 (299)
Midas’ gift means death: Tax dodging is the biggest obstacle for global justice
Etikk i Praksis: Nordic Journal of Applied Ethics, 2018 Tax havens and tax secrecy have risen to the top of the global policy agenda and may constitute the most important impediment for reducing inequalities.
Hans Morten Haugen
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Advanced Science, EarlyView.This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun +19 more
wiley +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
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Profit shifting by EU banks: evidence from country-by-country reporting JRC Working Papers in Economics and Finance, 2018/4 [PDF]
, 2018 We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using
FATICA SERENA, GREGORI WILDMER
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
Impact of tax havens on the global economy
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejThe paper addresses the issues of related to the functioning of tax havens and its impact on the social environment. The author draws attention to the sources of creation and reasons for maintaining tax havens, indicating the key factors conditioning ...
Joanna Toborek- Mazur
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THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION [PDF]
CES Working Papers, 2013 The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level.
Mihai-Bogdan Afrăsinei
doaj
Tax Havens, offshore wealth and tax evasion. An estimate for Spain (1980-2013)
Papeles de Europa, 2017 The problematic of tax havens is an increasingly relevant phenomenon in the functioning of the world economy and is closely related to the financial crisis and rising inequality. However, there is little literature to quantify the problem. The purpose of
Juan Carlos Peramo
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