Showing 1 - 10 of 2,476
We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and market reaction is moderated...
Persistent link: https://www.econbiz.de/10012511894
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...
Persistent link: https://www.econbiz.de/10011568602
Persistent link: https://www.econbiz.de/10011648723
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...
Persistent link: https://www.econbiz.de/10011622320
Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...
Persistent link: https://www.econbiz.de/10013461110
Persistent link: https://www.econbiz.de/10014532428
Persistent link: https://www.econbiz.de/10012513178
Persistent link: https://www.econbiz.de/10012806784
Persistent link: https://www.econbiz.de/10012266820
Persistent link: https://www.econbiz.de/10014633961