Results 121 to 130 of about 493,471 (293)
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data [PDF]
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods.
Nadja Dwenger
core
California Agriculture, 1971 The income tax advantages of cattle investments, and their use by nonfarm investors as a tax shelter, are examined in this study. A budgeted example is included showing that investors continue to realize positive returns, even after passage of the Tax Reform Act of 1969. Tax advantages in cattle investments are the greatest for taxpayers in the highest
openaire +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
How Much Do Taxes Discourage Incorporation. [PDF]
One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate
Jeffrey K. MacKie-Mason, Roger H. Gordon
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Understanding U.S. corporate tax losses [PDF]
, 2011 Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity.
Altshuler, Rosanne +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
The Nature and Tax Treatment of Capital Gains and Losses [PDF]
Lawrence Howard Seltzer +2 more
core +24 more sources
The Ways of Modelling and Forecasting Profit Tax Revenue in Lithuania
Ekonomika, 2006 The aim of this paper is to propose the ways of profit tax revenue modelling and forecasting when changes of the legitimate order are considered in time series modelling.
Elena Mačiulaitytė
doaj