Search results for "Internal revenue"
showing 2 items of 2 documents
A missing tool to achieve the UN 2030 agenda goal n.8 : a proposal for a regulatory framework at a federal level regarding worker
2020
Worldwide interest and support for worker cooperatives at all levels, from global to local are increasing. The 2030 UN Agenda, Goal 8 aims to promote “sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all”. Even so, worker cooperatives are still rare in the United States. Unfortunately, as there is no comprehensive regulatory framework for worker cooperatives in the USA or a minimum legislation covering their concept at a federal level, the study is conducted through the judicial interpretation of sections 1381 through 1388 in subchapter T to the Internal Revenue Code. Nonetheless, a clear pattern and conclusions can be deducted out of…
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…