Search results for "corporate tax"
showing 3 items of 13 documents
Unit 6- 6.4 The Effects of Leverage on Firm Value
2020
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. The Effects of Leverage on Firm Value
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…
Comparative analysis of corporate tax burden in the euro area during 2000-2013
2016
Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business taxation. In contrast, other member states have chosen to directly lower the tax rate, regardless of other incentives, thus bringing the nominal taxation to effective.This research aims to analyze the discrepancies in the taxation of corporate income tax between different Eurozone countries for the period 2000-2013, noting the differences between the statutory (STR) and effective tax rates (ETR) of listed companies. In this way, this work locates …