Results 311 to 320 of about 4,552,203 (331)
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Emerging markets finance & trade, 2020
This study uses stock market data to examine whether China’s Environmental Protection Tax Law (EPT Law) effectively influences firms’ environmental behavior. Using the event study methodology, we find that the Law generally affects listed firms.
Yu He, Chuanhao Wen, Huan Zheng
semanticscholar +1 more source
This study uses stock market data to examine whether China’s Environmental Protection Tax Law (EPT Law) effectively influences firms’ environmental behavior. Using the event study methodology, we find that the Law generally affects listed firms.
Yu He, Chuanhao Wen, Huan Zheng
semanticscholar +1 more source
Applied Economics Letters, 2020
This study examines the influence of China Environmental Protection Tax (EPT) Law on firm performance, which is proxied by stock prices. Using the event study methodology, we find that most sectors experience negative market reactions, indicating that ...
Yu He, Chuanhao Wen, Jia He
semanticscholar +1 more source
This study examines the influence of China Environmental Protection Tax (EPT) Law on firm performance, which is proxied by stock prices. Using the event study methodology, we find that most sectors experience negative market reactions, indicating that ...
Yu He, Chuanhao Wen, Jia He
semanticscholar +1 more source
Journal of Environmental Planning and Management
The green tax system is an important tool for the government to coordinate the contradiction between economic development and environmental governance using fiscal instruments, and green tax reform can play a regulatory role in carbon emissions.
Wei Xu, Mingzhu Li
semanticscholar +1 more source
The green tax system is an important tool for the government to coordinate the contradiction between economic development and environmental governance using fiscal instruments, and green tax reform can play a regulatory role in carbon emissions.
Wei Xu, Mingzhu Li
semanticscholar +1 more source
Convertible Debt Instruments in International Tax Law – Part 1
European Taxation, 2017This two-part article contains an in-depth analysis of a variety of convertible debt instruments from the perspective of international tax law. Part 1 covers optional convertible instruments, mandatory and reverse convertibles, contingent convertibles ...
Jakob Bundgaard
semanticscholar +1 more source
, 2019
In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax ...
O. Kolesnichenko
semanticscholar +1 more source
In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax ...
O. Kolesnichenko
semanticscholar +1 more source
World Tax Journal, 2017
The article aims to demonstrate how EU law and the OECD are establishing a unifying conceptual framework in which the two different seminal phenomena, “tax abuse” and “aggressive tax planning”, can be acknowledged in the new (global) operating ...
Paolo Piantavigna
semanticscholar +1 more source
The article aims to demonstrate how EU law and the OECD are establishing a unifying conceptual framework in which the two different seminal phenomena, “tax abuse” and “aggressive tax planning”, can be acknowledged in the new (global) operating ...
Paolo Piantavigna
semanticscholar +1 more source
International Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project
Bulletin for International Taxation, 2016This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting initiative on international tax law. It specifically questions whether the final deliverables address the problems identified at the inception of the initiative and ...
C. HJI Panayi
semanticscholar +1 more source
Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism
World Tax Journal, 2015The main question addressed in this paper is how do the OECD multilateral instruments to enhance the standard of transparency and the BEPS multilateral instrument relate to the conditions for input and output legitimacy?
Irma Johanna Mosquera Valderrama
semanticscholar +1 more source
Social Responsibility Journal, 2019
Purpose The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR). Design/methodology/approach This study is based on a sample consisting of 300
Bassem Salhi +3 more
semanticscholar +1 more source
Purpose The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR). Design/methodology/approach This study is based on a sample consisting of 300
Bassem Salhi +3 more
semanticscholar +1 more source