We test for pollution haven effects in outward foreign direct investment (FDI) for different sectors using a … this may help their reputation for sustainable management and CSR. These sectors display green haven effects. These …

We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an … oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm …'s contribution to public good provision, i.e. tax payments. Making one CSR element more important induces the firm to adhere less to …

We examine the investment rule that must be satisfied by an efficient and egalitarian path in a discrete-time version …

When investment is irreversible, theory suggests that firms will be "reluctant to invest." This reluctance creates a … wedge between the discount rate guiding investment decisions and the standard Jorgensonian user cost (adjusted for risk). We …

encroacher's valuation of the asset is increasing in the asset owner's investment. Due to incomplete property rights, the … encroacher and asset owner engage in a contest over the control of the asset after investment has taken place. A standard result … is that the asset owner will underinvest in the asset relative to the first-best level of investment when property rights …

demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment …

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment …