Corporate Tax Avoidance and Social (Ir-)responsibility

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (14 download)

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Book Synopsis Corporate Tax Avoidance and Social (Ir-)responsibility by : David Gremminger

Download or read book Corporate Tax Avoidance and Social (Ir-)responsibility written by David Gremminger and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, companies have increasingly emphasized their commitment in the area of corporate social responsibility (CSR). In view of this development, it is striking that at the same time, large corporations, including some that otherwise portray themselves as particularly socially responsible, are caught evading taxes. This poses a conundrum and raises several questions that this dissertation aims to address. To this end, this thesis explores the effects of corporate tax behavior and consequences of socially (ir-)responsible behavior. A particular focus is on the role of media coverage in this context. The first paper (Chapter 2) finds that while media coverage of tax behavior does not affect abnormal stock returns, consumers notice and penalize brands that engage in tax avoidance, and trading activity increases in response to media coverage of tax avoidance, suggesting heterogeneous reactions across investors. The second paper (Chapter 3) shows that paying a higher tax rate can help mitigate the negative effects of socially irresponsible behavior on firm performance. The third paper (Chapter 4) demonstrates the potential of state-of-the-art topic modeling techniques by examining the media coverage of corporate tax behavior and the importance of tax avoidance reporting relative to other tax-related news. Overall, this thesis contributes to our understanding of the complex relationships between corporate behavior and its consequences, highlighting the importance of considering the perspectives of multiple stakeholders. In doing so, the thesis can hopefully inform the public discourse on how to adequately address the issue of corporate tax avoidance.

Corporate Social Irresponsibility

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Publisher : Emerald Group Publishing
ISBN 13 : 1780529996
Total Pages : 342 pages
Book Rating : 4.7/5 (85 download)

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Book Synopsis Corporate Social Irresponsibility by : Ralph Tench

Download or read book Corporate Social Irresponsibility written by Ralph Tench and published by Emerald Group Publishing. This book was released on 2012-11-29 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. This title proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR.

Corporate Taxation and Social Responsibility

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Publisher :
ISBN 13 : 9789139114826
Total Pages : 169 pages
Book Rating : 4.1/5 (148 download)

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Book Synopsis Corporate Taxation and Social Responsibility by : Axel Hilling

Download or read book Corporate Taxation and Social Responsibility written by Axel Hilling and published by . This book was released on 2017 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Havens

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Publisher : Cornell University Press
ISBN 13 : 0801468566
Total Pages : 280 pages
Book Rating : 4.8/5 (14 download)

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Book Synopsis Tax Havens by : Ronen Palan

Download or read book Tax Havens written by Ronen Palan and published by Cornell University Press. This book was released on 2013-02-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

Tax and Corporate Governance

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Publisher : Springer Science & Business Media
ISBN 13 : 3540772766
Total Pages : 423 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Tax and Corporate Governance by : Wolfgang Schön

Download or read book Tax and Corporate Governance written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-03-12 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.

Responsible Business in a Changing World

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Publisher : Springer Nature
ISBN 13 : 3030369706
Total Pages : 397 pages
Book Rating : 4.0/5 (33 download)

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Book Synopsis Responsible Business in a Changing World by : Belén Díaz Díaz

Download or read book Responsible Business in a Changing World written by Belén Díaz Díaz and published by Springer Nature. This book was released on 2020-05-11 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the current state of Corporate Social Responsibility (CSR) from an international perspective, the goal being to share ideas and visions for a sustainable future and to provide useful guidelines for academics, practitioners and policymakers in the context of the 2030 “Agenda for Sustainable Development” released by the United Nations. Research on CSR has evolved considerably over the last three decades. However, there are still many unanswered questions concerning the sustainability of business in an increasingly changing world, for example: If most companies consider CSR to be valuable to their organizations, why do only 15% of them systematically implement Social Responsibility initiatives? If CSR has been found to be profitable for companies, why are they so reluctant to develop an active, internal CSR policy? Why are there such significant differences in CSR adoption from country to country? Why does it take a huge crisis to make politicians react and regulate certain core CSR issues? This contributed volume answers these questions, presenting a wealth of case studies and new approaches in the process.

Corporate Social Irresponsibility

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Publisher : Routledge
ISBN 13 : 1317950704
Total Pages : 426 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Corporate Social Irresponsibility by : Paula Alexander

Download or read book Corporate Social Irresponsibility written by Paula Alexander and published by Routledge. This book was released on 2015-02-11 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Irresponsibility focuses on ethical failures in order to relate corporate responsibility to business ethics, corporate governance, and organization effectiveness. The book advocates a strategic approach to CSR – ethical management cannot, and should not, be divorced from effective management. Corporate social responsibility has transitioned from oxymoron into a defining challenge of the twenty first century. Taking the recent financial crisis as a starting point, Alexander examines the underlying ethical and legal crises these events expose in the business world. The problems that have come to light go beyond issues of firm financial performance into the integrity of the manufacturing and marketing processes, and relations with consumers. As such, the book presents a model that resolves the apparent conflict between maximizing shareholder value, and meeting the interests of other firm stakeholders. Alexander presents a balanced view, contrasting her model with alternative approaches. The book also covers the impact of globalization on management, the ethics of outsourcing, the limits of regulation, as well as poverty alleviation and social entrepreneurship. Blending a comprehensive theoretical framework with a broad range of cases, this book covers the latest major changes in US legislation, as well as recent corporate scandals making it a valuable accompaniment to any course in CSR, business ethics, or business, government and society.

Corporate Ethics and Corporate Governance

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Publisher : Springer Science & Business Media
ISBN 13 : 3540708189
Total Pages : 328 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Corporate Ethics and Corporate Governance by : Walther C. Zimmerli

Download or read book Corporate Ethics and Corporate Governance written by Walther C. Zimmerli and published by Springer Science & Business Media. This book was released on 2007-06-12 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book represents an introduction to and overview of the diverse facets of the ethical challenges confronting companies today. It introduces executives, students and interested observers to the complex trends and developments in business ethics. Coverage presents industry-specific topics in ethics. The book also provides a general, interdisciplinary survey of the ethical dimensions of management and business.

Tax Avoidance, Tax Management and Corporate Social Responsibility

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Tax Avoidance, Tax Management and Corporate Social Responsibility by : Fariz Huseynov

Download or read book Tax Avoidance, Tax Management and Corporate Social Responsibility written by Fariz Huseynov and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the effect of three measures of corporate social responsibility (CSR) -- corporate governance, community and diversity on tax avoidance in firms that use auditor-provided tax services. This is one of the first studies, to our knowledge, to empirically relate tax avoidance, tax management and CSR literature. By separating the strengths and concerns for each CSR measure, we are able to analyze the effects of a firm's negative and positive social actions on tax avoidance. We find that the interaction of community concerns with tax management fees positively affects both GAAP and Cash ETR, while the interaction of corporate governance strengths and diversity concerns with tax management fees negatively affects Cash ETR. Our results are similar when we use Excess ETR that is not explained by firm specifics. We find additional evidence that CSR affects tax avoidance when we divide firms into portfolios based on CSR levels. Our findings suggest that future studies on tax avoidance and tax management should incorporate CSR.

Tax Avoidance Research

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Publisher : Springer Nature
ISBN 13 : 3031517652
Total Pages : 185 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Tax Avoidance Research by : Antonio De Vito

Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Addressing Base Erosion and Profit Shifting

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Publisher : OECD Publishing
ISBN 13 : 9264192743
Total Pages : 91 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD

Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

Ethics and Taxation

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Publisher : Springer Nature
ISBN 13 : 9811500894
Total Pages : 412 pages
Book Rating : 4.8/5 (115 download)

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Book Synopsis Ethics and Taxation by : Robert F. van Brederode

Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Organizational Learning from Performance Feedback: A Behavioral Perspective on Multiple Goals

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Publisher : Cambridge University Press
ISBN 13 : 1108577555
Total Pages : 123 pages
Book Rating : 4.1/5 (85 download)

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Book Synopsis Organizational Learning from Performance Feedback: A Behavioral Perspective on Multiple Goals by : Pino G. Audia

Download or read book Organizational Learning from Performance Feedback: A Behavioral Perspective on Multiple Goals written by Pino G. Audia and published by Cambridge University Press. This book was released on 2021-02-18 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Element synthesizes the current state of research on organizational learning from performance feedback and develops a new perspective that deals with the influence of multiple goals. In keeping with the centrality of motives in Cyert & March's influential model, this new perspective rests on a foundation of individual level behaviors that are responsive to mechanisms at the organizational and environmental level of analysis. A key aim is to lay out an agenda for a new wave of empirical research on the interconnections of decision-makers, organizations, and the environment that influence organizational responses to performance.

Base Erosion, Profit Shifting and Developing Countries

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Publisher : International Monetary Fund
ISBN 13 : 1513567624
Total Pages : 30 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Base Erosion, Profit Shifting and Developing Countries by : Ernesto Crivelli

Download or read book Base Erosion, Profit Shifting and Developing Countries written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2015-05-29 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Handbook of Business Legitimacy

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Publisher : Springer
ISBN 13 : 9783030146214
Total Pages : 0 pages
Book Rating : 4.1/5 (462 download)

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Book Synopsis Handbook of Business Legitimacy by : Jacob Dahl Rendtorff

Download or read book Handbook of Business Legitimacy written by Jacob Dahl Rendtorff and published by Springer. This book was released on 2020-10-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook forms part of wider research in responsibility, ethics and legitimacy of corporations. Through an interdisciplinary perspective with comparative integration of sociological, politological, philosophical, theological, ethical, economic, legal, linguistic and communication theoretical approaches this Handbook will clarify how the interrelation between company and environment is mediated by legitimating notions in public spaces and public relations; how and why these notions have changed radically; how these transformations strike on the epistemological as well as practical dimension of business companies; and the problems involved in these transformations at the macro-, meso- and micro levels. The Handbook begins with a historical introduction and chronology of the development of business legitimacy, providing a comprehensive assessment of the concept’s evolution and identifying the most influential authors and their works. These may be divided into authors who follow (1) a philosophical, sociological, or conceptual tradition in management and leadership in their treatment of legitimacy and those who belong to the research tradition of (2) application of the concept in management science and leadership as well as in organizational theory and business practice in the interdisciplinary perspective of the different approaches. The Handbook continues with systematic approaches and major themes developed in the concept of business legitimacy. Contributions here may be conceptual, empirical/applied or case studies. The different parts of the volume deal with the different topics to which business legitimacy has been applied, with how legitimacy is relevant in the various operational areas of the firm, and with the legitimacy theory’s responses to some of the most important issues that businesses and organizations currently face.

Corporate Social Responsibility, Executive Pay, Corporate Tax Avoidance and Financial Performance

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Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (111 download)

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Book Synopsis Corporate Social Responsibility, Executive Pay, Corporate Tax Avoidance and Financial Performance by : Emad M. S. Elkhashen

Download or read book Corporate Social Responsibility, Executive Pay, Corporate Tax Avoidance and Financial Performance written by Emad M. S. Elkhashen and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: