Der britische Soziologe Berner-Lee hat sich zu den anstehenden Herausforderungen zur Erhaltung unseres Planeten Gedanken gemacht. Er widmet sich vor allem im ersten Teil des Buchs den wichtigsten Themen: Ernährung, Klima, Energie, Verkehr und Wirtschaft. Die Bereiche werden von ihm...

Employing an international sample of 29,889 firms across 67 economies spanning 2007 to 2018, this paper investigates the impact of climate change on corporate tax avoidance. Empirical results show that higher climate risk is associated with higher tax avoidance. Further analysis suggests that...

This study examines the relation between climate policy uncertainty (CPU) and corporate tax avoidance. Using a novel measure of CPU, we document that CPU is negatively related to effective taxes rates for both contemporary and future years. During higher levels of CPU, firms undertake aggressive...