Relevant bibliographies by topics / Corporate profits

Academic literature on the topic 'Corporate profits'

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Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Corporate profits"

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Lee, Seung-Mi. "The Effect of the Corporate Life Cycle on Corporate Profit Adjustment and Tax Avoidance." Korean Association Of Computers And Accounting 21, no. 2 (August 31, 2023): 57–80. http://dx.doi.org/10.32956/kaoca.2023.21.2.57.

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[Purpose]Since the business environment is different depending on the life cycle of the company, we will establish an appropriate management strategy, so the incentives for profit adjustment will vary step by step. Accordingly, the method of profit adjustment will be different depending on the corporate life cycle. [Methodology]Using Dickinson’s (2011) method, companies were classified by life cycle, discretionary accrual profit adjustment was measured through the modified Jones model, and profit adjustment through tax avoidance was measured through Desai and Dharmapala (2006). [Findings]In the introduction, culling, and declining stages, companies adjusted discretionary accruals in the positive (＋) direction, and in the negative (-) direction in the maturity period. It was found that companies adjusted profits to increase profits during the introduction, culling, and declining stages, and adjusted profits to reduce profits during maturity. In addition, tax avoidance showed a positive (＋) result during the maturity period, which is interpreted as companies in the maturity period attempting to adjust profits through tax avoidance. [Implications]Companies can establish management strategies that choose different profit adjustment methods according to their life cycle.
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Desai, Mihir A. "The Degradation of Reported Corporate Profits." Journal of Economic Perspectives 19, no. 4 (November 1, 2005): 171–92. http://dx.doi.org/10.1257/089533005775196705.

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Recent corporate scandals have highlighted abuses by firms overstating profits to capital markets. In a related but less noticed vein, the reporting of profits to tax authorities has come under increased scrutiny with heightened concerns over the spread of tax avoidance activities. How could firms simultaneously be inflating profits reported to the capital markets and understating profits reported to tax authorities? The practical answer is that American firms keep two sets of financial statements: a financial statement that reports “book profits” to the capital markets and a separate financial statement that reports “tax profits” to the government. These two profit reports can bear little resemblance to each other and follow distinct rules. This paper argues that the latitude afforded managers by the dual nature of corporate profit reporting has contributed to the simultaneous degradation of profit reporting to capital markets and tax authorities. The distinction between book and tax profits allows managers the ability to mischaracterize tax savings to capital markets and to mischaracterize profits to tax authorities. Examination of three high-profile cases of managerial misreporting of profits and tax avoidance—at Enron, Tyco and Xerox—reveals how the drive to improve reported book profits fosters tax avoidance and how the drive to limit taxes gives rise to the manipulation of accounting profits and managerial malfeasance.
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Griffith, Rachel, and Helen Miller. "Taxable Corporate Profits." Fiscal Studies 35, no. 4 (December 2014): 535–57. http://dx.doi.org/10.1111/j.1475-5890.2014.12041.x.

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Foutz, Kent L., and Timothy L. Wilson. "Business Ethics: Who Are The Good Guys?" Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 56. http://dx.doi.org/10.19030/jabr.v6i3.6290.

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The media often includes much concern about profits in business. The term is misunderstood by many lay people and some business people. When the real meaning of the word, and its place in business and society are understood, the question is not whether profits are too high. The question is whether they are high enough, or even exist. Evidence and examples taken from selected common shares show that profit is often too low. In 1980 there was much ado about high corporate profits; especially in the oil business, which was the current scapegoat of the media. A monograph was written that examined corporate profits over a ten year period. The new scapegoats of the late 1980s are corporate raiders. It seems worthwhile to update the 1980 work and look at corporate profits from the popular ethics point of view.
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Mizan, Mizan, and Sunardi Sunardi. "SISTEM PENGENDALIAN INTERNAL KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP LABA PERUSAHAAN." Balance : Jurnal Akuntansi dan Bisnis 8, no. 1 (August 3, 2023): 85. http://dx.doi.org/10.32502/jab.v8i1.6172.

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This Research Aims To Know The Internal Control System Of Audit Quality And Corporate Governance For Manufacturing Company Profits In The Industrial Sector Listed On The Indonesia Stock Exchange For 2017-2021. The type of research used in this research is associative research. The research location is located at the Muhammadiyah University Palembang Investment Gallery. The Data Used Is Quantitative Data With Documentation And Bibliographical Data Collection Methods. The results of this study can be concluded that the internal control system for audit quality and corporate governance on corporate profits. If the internal control system, audit quality and corporate governance are strong, the company's profit will increase, if the internal control system, audit quality and corporate governance are strong, the company's profit will decrease.
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Wahyuni, Sri, and Eny Lestari Widarni. "Corporate Social Responsibility and Corporate Performance in Indonesia." SPLASH Magz 1, no. 2 (April 21, 2021): 5–8. http://dx.doi.org/10.54204/splashmagzvol1no2pp5to8.

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This study examines company profits, sales (product price multiplied by total products sold), employee performance as reflected by total production x product price, corporate social responsibility funds and employee welfare as reflected in employee income in 25 public companies listed on the Stock Exchange. Indonesia randomly sampling uses secondary data from annual reports published by related companies which are then processed. quantitatively using the moving average autoregression method. We find that corporate social responsibility along with sales, employee performance and employee welfare is positively related to company profits.
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Schwalbach, Joachim, Ulrike Graβhoff, and Talat Mahmood. "The dynamics of corporate profits." European Economic Review 33, no. 8 (October 1989): 1625–39. http://dx.doi.org/10.1016/0014-2921(89)90082-2.

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Antelo, Manel. "Corporate taxes with unobservable profits." Cuadernos de Economía 39, no. 110 (May 2016): 76–86. http://dx.doi.org/10.1016/j.cesjef.2016.05.002.

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Jenkins, Anne, and John Braithwaite. "Profits, pressure and corporate lawbreaking." Crime, Law and Social Change 20, no. 3 (October 1993): 221–32. http://dx.doi.org/10.1007/bf01308451.

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Khamidulin, Mikhail. "ISSUES OF ACCOUNTING AND CORPORATE LEGISLATION IRREGULARITIES." Review of Law Sciences 5, no. 2 (November 24, 2021): 13–18. http://dx.doi.org/10.51788/tsul.rols.2021.5.2./npuf7803.

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The article discusses the key problems of improving corporate governance, especially the formation of profits in Uzbekistan in accordance with the provisions (standards) of accounting and corporate governance. In this article, the inconsistencies of normative act requirements in the formation of profit, which leads to the need to calculate and display the National Accounting Standard of the Republic of Uzbekistan in the accounting, are analyzed. The problematic issues of the formation and distribution of profits, which the accounting and management personnel encounter in practice, are identified.
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Dissertations / Theses on the topic "Corporate profits"

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Zabriskie, Fern. "Costs and benefits of managing earnings to meet an earnings target /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8759.

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Yan, Pui-hung Victor. "Relation between earnings and price : Hong Kong stock market /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18836331.

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Igelman, Jack. "Patterns of political pressure: corporate PACs and profits." Montana State University, 1992. http://etd.lib.montana.edu/etd/1992/igelman/IgelmanJ1992.pdf.

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The rapid emergence of corporate political action committees (PACs) in the electoral process has raised many questions about their behavior. In particular, researches have attempted to explain the determinants of 'levels' of PAC campaign contributions. The purpose of this paper is to explain the determinants of 'changes' in PAC campaign contributions. It is believed that PAC contributions and profits are highly correlated. The paper considers two hypotheses with testable implications, the endowment effect theory [Thaler 1980] and the Peltzman theory [Peltzman 1976], to explain the effects of changes in producer profits on changes in PAC campaign contributions. An econometric model is constructed to test the implications of the hypotheses. The results of the econometric model reject the endowment effect theory, but fail to reject the Peltzman theory given certain conditions. Assuming an inelastic and static demand curve for regulation, the econometric results indicate that falling producer profits causes the "price" of favorable government regulations to fall. Hence, losses in producer profits causes PAC camapaign contributions to decrease.
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Appeadu, Charles E. "Blockholders, corporate control, and firm value /." Thesis, Connect to this title online; UW restricted, 1996. http://hdl.handle.net/1773/8827.

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Rao, Xiaoli, and 饒曉莉. "Two essays on information and control issues in accounting?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B29294848.

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Salim, Heazry M. "Dynamics of corporate profitability: A study of the UK market (1981-2000)." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2006. https://ro.ecu.edu.au/theses/347.

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This thesis investigates the behaviour of corporate profits for a sample of firms in the United Kingdom for the period 1981-2000. The competitive environment hypothesis postulates that there is an in built mechanism that forces any deviations back towards the normal rate of return through a cycle of innovation, imitation, entry and exit. One of the main objectives of this study is to determine if corporate profitability follows a random or mean reverting process. The secondary objective concerns the measurement of the mean reverting process. Empirical analysis utilises cross sectional, time series and panel data analysis to uncover the dynamics of corporate earnings and profitability. It is found that corporate profitability follows a mean reverting process. There is evidence that there is convergence towards a mean rate of about 30% per year. Also, the predictable variation in profitability is non-linear. Mean reversion is stronger when profitability is below and when it is further from its mean. The market to book value contains information on the profitability of a firm. Highly profitable firms are found to operate in less competitive environments.
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Johnson, Kimberly Michelle Sutton Charlotte. "The influence of organizational values on profitability." Auburn, Ala., 2009. http://hdl.handle.net/10415/1943.

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Madikizela, Ntebaleng Caroline. "Evaluation of the impact of brand equity on shareholder returns amongst South African companies." Diss., University of Pretoria, 2007. http://hdl.handle.net/2263/23422.

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The research aimed at broadly exploring whether there is a relationship between brand equity and shareholder returns amongst South African companies. More specifically, the research sought to establish whether there was a correlation between strong brand equity, represented by the Markinor brand relationship score and shareholder returns, represented by headline earnings per share of selected South African companies. The research also sought to establish whether South African financial markets were inclined to react to brand-related market announcements. The study utilised secondary quantitative data from various marketing and financial sources and used various statistical techniques to answer the research questions. The study was able to establish a relationship between brand equity and shareholder returns for some sectors of the South African market. Although there was evidence that there was movement of the share prices of the shares under investigation, the study was unable to conclusively prove that the share price movements on the days after the brand announcement were directly attributable to the brand-related announcement. There is growing pressure on the marketing fraternity to demonstrate the impact of brand investments on company financial performance. It is hoped that this research will contribute to the knowledge base and encourage more research into the subject.
Dissertation (MBA)--University of Pretoria, 2010.
Gordon Institute of Business Science (GIBS)
unrestricted
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Chai, Lai-ping Mary. "Earnings management by late reporters /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20454831.

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Yang, Sixian. "Management ownership and earnings management : an empirical test = Guan li ceng chi gu he ying yu guan li xiang guan xing de shi zheng yan jiu /." access full-text access abstract and table of contents, 2008. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis.pl?mphil-ac-b23749660f.pdf.

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Thesis (M.Phil.)--City University of Hong Kong, 2008.
"Submitted to the Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy." Includes bibliographical references (leaves 24-26)
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Books on the topic "Corporate profits"

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B, Papadimitriou Dimitri, ed. Profits, deficits and instability. Basingstoke: Macmillan, 1992.

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Chan-Lee, James H. Pure profit rates and Tobin's q in nine OECD countries. Paris: Department of Economics and Statistics, Organisation for Economic Co-operation and Development, 1986.

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Chan-Lee, James H. Pure profit rates and Tobin's q in nine OECD countries. Paris: OECD, 1986.

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ʻUways, Aḥmad Zakī. ʻUnṣur al-ribḥ fī al-sharikāt: Dirāsah muqāranah bayna al-fiqh al-Islāmī wa-al-qānūn al-tijārī. [Tanta, Egypt]: Maktabat Jāmiʻat Ṭanṭā, 1991.

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ʻUways, Aḥmad Zakī. ʻUnṣur al-ribḥ fī al-sharikāt: Dirāsah muqāranah bayna al-fiqh al-Islāmī wa-al-qānūn al-tijārī. [Tanta, Egypt]: Maktabat Jāmiʻat Tạnṭā, 1991.

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Fabricant, Solomon. Recent corporate profits in the United States. New York: National Bureau of Economic Research, 1986.

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Jacobs, Garry. The vital corporation: How American businesses--large and small--double profits in two years or less. Englewood Cliffs, N.J: Prentice-Hall, 1990.

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Poletaev, A. V. Pribylʹ amerikanskikh korporat͡s︡iĭ: Osobennosti poslevoennoĭ dinamiki. Moskva: "Nauka", 1985.

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Cornelis, Brezet Johannes. Micro-economische en bedrijfseconomische winstbepaling. [Netherlands: s.n.], 1986.

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Chan-Lee, James H. Profits and rates of return in OECD countries. [Paris]: OECD, 1985.

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Book chapters on the topic "Corporate profits"

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Sullivan, Martin A. "Profits and Profit Tax, by the Numbers." In Corporate Tax Reform, 11–24. Berkeley, CA: Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_2.

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Mieszkowski, Peter. "Taxation of Corporate Profits." In The New Palgrave Dictionary of Economics, 1–8. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_1876-1.

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Auerbach, Alan J. "Taxation of Corporate Profits." In The New Palgrave Dictionary of Economics, 1–6. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_1876-2.

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Auerbach, Alan J. "Taxation of Corporate Profits." In The New Palgrave Dictionary of Economics, 13486–91. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_1876.

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Morley, Michael. "Not-for-profits." In The Global Corporate Brand Book, 112–23. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230239456_10.

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Nell, Edward J. "Pricing, Profits and Corporate Investment." In Profits, Deficits and Instability, 219–54. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-11786-4_12.

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Sullivan, Martin A. "How Should Foreign Profits Be Taxed?" In Corporate Tax Reform, 79–87. Berkeley, CA: Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_8.

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Reynolds, John N. "Greed and Self-Interest? Criticism of Corporate Decisions on Sharing Profits." In Sharing Profits, 13–21. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137445452_2.

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Gottschalk, Petter, and Chander Mohan Gupta. "Profits in Social Housing Construction." In Review of Corporate Internal Fraud Investigations, 103–27. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-60758-5_8.

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Arestis, Philip, and Elias Karakitsos. "Corporate Profits and Relationship to Investment." In The Post-Bubble US Economy, 66–100. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230501058_4.

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Conference papers on the topic "Corporate profits"

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Hasanudin. "The Effect of Good Corporate Governance on Company Profits." In 2nd Annual Conference on blended learning, educational technology and Innovation (ACBLETI 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210615.093.

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Yuan, Xinyi. "Corporate Advertising Spending and Corporate Profits ——An Empirical Study based on World Cup Sponsorship." In Proceedings of the 2018 International Symposium on Social Science and Management Innovation (SSMI 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ssmi-18.2019.43.

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Zubaida Bai and Kellen McMartin. "Corporate social responsibility: A new perspective for alleviating poverty while maximizing profits." In 2009 IEEE Toronto International Conference - Science and Technology for Humanity (TIC-STH 2009). IEEE, 2009. http://dx.doi.org/10.1109/tic-sth.2009.5444386.

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Singh, Ranjita M. "Increased sustainability initiatives among the largest Canadian firms: Routine, strategic or board oversight." In New outlooks for the scholarly research in corporate governance. Virtus Interpress, 2023. http://dx.doi.org/10.22495/nosrcgp12.

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Using a multi-theory framework, we analyze why there is a difference in reporting between firms in their number of sustainability indicators. Firms not only need to earn profits but also contribute to the well-being of society and the environment. A firm’s corporate social responsibility (CSR) activities as visible from its sustainability reporting disclosure help it in various ways such as gaining greater legitimacy among its stakeholders, improving its competitive advantage (Grant et al., 2015), attracting talent (Turban & Greening, 1996), reducing risk (Godfrey et al., 2009), etc. Formal sustainability reporting has been available for over two decades and is no longer considered novel. However, the diversity and details in their reporting differ among these firms
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Vasseur, Hubert, Thomas R. Kurfess, and Jonathan Cagan. "Economic Analysis of Quality Innovation in Design and Manufacturing." In ASME 1993 Design Technical Conferences. American Society of Mechanical Engineers, 1993. http://dx.doi.org/10.1115/detc1993-0424.

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Abstract Due to several possible production modes, an industrial output may have different quality levels. Production processes and quality assurance plans are chosen and adjusted, generally as a lagged reaction to customers’ input and competitors’ strategy. Different techniques based on cost benefit analysis have existed to assess beforehand the overall benefits to society of such decisions; however, these techniques do not necessarily provide any insight as to the resulting influence on corporate profits. This paper reviews different perspectives on industrial quality and adopts a formalism in which social and corporate optimum can be compared from an engineering standpoint. The potential benefits for a manufacturer to improve the quality of its products are studied under several market conditions. The incentive is the strongest in a competitive environment where the benefits of quality innovation are twofold: quality innovation increases consumers’ demand and allows the manufacturer to keep more substantial profit margins.
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Zhiqiang Lu and Hongyu Li. "Corporate profits, earnings management and ERC—An empirical analysis based on China listed companies." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010419.

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Duda, Aneta. "THE MYTH OF CSR ON THE EXAMPLE OF DOVE CAMPAIGN." In NORDSCI Conference Proceedings. Saima Consult Ltd, 2021. http://dx.doi.org/10.32008/nordsci2021/b2/v4/07.

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"This article discusses the concept of corporate social responsibility (CSR) in the particular case of a controversial Dove campaign for Real Beauty (CFRB) and its role in the production and consumption of contemporary popular meanings of empowerment, social change, and female beauty in global consumer culture. Because in some instances such corporate strategies appear well received, we move beyond cynical dismissal to analyze corporate discourse to identify its transformative possibilities and contradictions. The analysis replaces the oversimplifying approaches to the ethics of CSR with a communicative perspective that highlights the need for a contextual examination of the ethical dilemmas that arisen from CSR practices. In this article, I engage with this CSR campaign, using critical discourse analysis (CDA) to uncover its mechanisms and ideological functioning. CDA of the print, television, and new media texts reveals a certain juxtaposition between liberation and oppression of CFRB. The analysis show how Dove was able to transform an ordinary commodity, skin cleansing products, into a consumer activist brand through which consumers could take part in solving self-esteem and social problems. My analysis of CFRB shows the ways that CSR often operates to co-opte the criticism by embracing it, consolidating brand loyalty and corporate profits, and defuse struggles around consumption. By doing so, CSR forms a complex strategy to legitimize particular brands and commodities, so it can be seen as the ideological force of contemporary consumer capitalism."
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de Campos, Jeremias, Sérgio Murilo Petri, and Amanda da Silva Camargo. "Tax credits in the administrative sphere - PIS and single-phase COFINS: Case study in a company in Santa Catarina in the retail fuel sales sector." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-004.

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This article analyzes the impact of lack of knowledge of tax laws on corporate revenues, focusing on PIS and COFINS taxes attributed to certain products, especially in the fuel sales sector. The research reveals corporate losses due to lack of familiarity with laws and regulations that guarantee tax benefits. Through a detailed case study, it is shown how lack of understanding of tax laws can negatively affect corporate competitiveness and profits. The analysis reveals the tax savings achieved by company Alfa by applying single-phase PIS and COFINS taxation to its products, reducing the amounts due from R$290,266.84 to R$18,867.34 annually. This savings, the result of effective tax planning, improves product prices, increasing the company's competitiveness. The importance of tax compliance and the search for tax avoidance opportunities is highlighted, as well as the possibility of recovering amounts unduly paid in the last five years through administrative procedures, emphasizing the importance of the proper application of tax legislation to optimize the tax burden of companies. Knowledge of tax laws is not only a matter of legal compliance, but also a fundamental strategy to maximize the profitability and competitiveness of companies, especially in highly regulated sectors such as fuel sales.
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Mehta, Mita, Arti Chandani, and Ankita Bhatia. "Corporate Governance in Small and Medium Enterprises (SME) in India: Does Independent director make an impact on profits of SMEs?" In Proceedings of the 9th Annual International Conference on 4C’s-Communication, Commerce, Connectivity, Culture, SIMSARC 2018, 17-19 December 2018, Pune, MH, India. EAI, 2019. http://dx.doi.org/10.4108/eai.18-12-2018.2286374.

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Li, Zhi, and Haowei Ti. "Research on the Impact of International Exchange Rates on the Pricing of Cross-border E-commerce Products and Corporate Profits in the Context of Big Data." In 2020 16th Dahe Fortune China Forum and Chinese High-educational Management Annual Academic Conference (DFHMC). IEEE, 2020. http://dx.doi.org/10.1109/dfhmc52214.2020.00059.

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Reports on the topic "Corporate profits"

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Hausman, Catherine. Power Flows: Transmission Lines and Corporate Profits. Cambridge, MA: National Bureau of Economic Research, January 2024. http://dx.doi.org/10.3386/w32091.

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Goswami, Omanjana, and Karen Perry Stillerman. Cultivating Control: Corporate Lobbying on the Food and Farm Bill. Union of Concerned Scientists, May 2024. http://dx.doi.org/10.47923/2024.15464.

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The US food and agriculture system is dominated by giant corporations, which, along with industry associations that represent and align with them, have hijacked federal farm policy for profit. Analysis by the Union of Concerned Scientists shows that between 2019 and 2023, giant agribusiness companies and industry associations spent well over half a billion dollars lobbying Congress to influence legislation that includes the next food and farm bill. A pay-to-play food policy that prioritizes corporate profits is bad for the health and wellbeing of people and our environment. Lawmakers should center the needs of small and midsize farms, diverse farmers, food and farm workers, consumers, and communities—not just those of giant corporations—when writing this legislation.
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Hubbard, R. Glenn, and Peter Reiss. Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938. Cambridge, MA: National Bureau of Economic Research, September 1989. http://dx.doi.org/10.3386/w3111.

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Yasuhara, Tsuyoshi. Working Paper PUEAA No. 11. Profit Seeking Model and the Monetary Policy in Japan: cross-border asset holdings via Offshore Financial Centers. Universidad Nacional Autónoma de México, Programa Universitario de Estudios sobre Asia y África, 2022. http://dx.doi.org/10.22201/pueaa.009r.2022.

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Recently, the Junichiro Koizumi and Shinzo Abe administration has adopted labor reforms, and monetary authorities have updated unconventional monetary policies: quantitative easing of money supply and negative interest rate control. It can be identified that quantitative easing policy and negative interest rate policy have introduced and stimulated new styles of profit-seeking through stock market transactions, which only increases corporate and bank profits under a stagnant labor productivity growth rate. Under such a context, this paper analyzes the changing phase of the profit-seeking patterns of the financial and non-financial sector in Japan. The hypothesis is that the large-scale corporate sector has created a new profit-seeking paradigm and that this has been supported by the monetary control of the so-called "Abenomics".
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Garcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.005.

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Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First, we propose a logarithmic function to model the extremely non-linear relationship between the location of profits and tax rates faced by MNCs at those locations – that is, the extreme concentration of profits without corresponding economic activity in a small number of low-tax jurisdictions. We show that the logarithmic model allows for a more accurate identification of profit shifting than linear and quadratic models. Second, we apply the logarithmic model to newly available country-by-country reporting data for large MNCs – this provides information on the activities of large MNCs, including for the first time many low- and lower-middle-income countries. We estimate that MNCs shifted US$1 trillion of profits to tax havens in 2016, which implies approximately US$200-300 billion in tax revenue losses worldwide. MNCs headquartered in the United States and Bermuda are the most aggressive at shifting profits towards tax havens, while MNCs headquartered in India, China, Mexico and South Africa the least. We establish which countries gain and lose most from profit shifting: the Cayman Islands, Luxembourg, Bermuda, Hong Kong and the Netherlands are among the most important tax havens, whereas low- and lower-middle-income countries tend to lose more tax revenue relative to their total tax revenue. Our findings thus support the arguments of low- and lower-middle-income countries that they should be represented on an equal footing during international corporate tax reform debates.
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6

Gneiting, Uwe, Nicholas Lusiani, and Irit Tamir. Power, profits and the pandemic: From corporate extraction for the few to an economy that works for all. Oxfam, September 2020. http://dx.doi.org/10.21201/2020.6386.

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7

Bleakley, Hoyt, and Kevin Cowan. Corporate Dollar Debt and Depreciations: Much Ado about Nothing? Inter-American Development Bank, July 2005. http://dx.doi.org/10.18235/0010842.

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Much has been written recently about the problems for emerging markets that might result from a mismatch between foreign-currency denominated liabilities and assets (or income flows) denominated in local currency. In particular, several models, developed in the aftermath of financial crises of the late 1990s, suggest that the expansion in the "peso" value of "dollar" liabilities resulting from a devaluation could, via a net worth effect, offset the expansionary competitiveness effect. Assessing which effect dominates is ultimately an empirical matter. In this vein, this paper constructs a new database with accounting information (including the currency composition of liabilities) for over 450 non-financial firms in five Latin American countries. The authors estimate, at the firm level, the reduced-form effect on investment of holding foreign-currency-denominated debt during an exchange-rate realignment. It is consistently found that, contrary to the predicted sign of the net-worth effect, firms holding more dollar debt do not invest less than their counterparts in the aftermath of a depreciation. The paper shows that this result is due to firms matching the currency denomination of their liabilities with the exchange-rate sensitivity of their profits. Because of this matching, the negative balance-sheet effects of a depreciation on firms holding dollar debt are offset by the larger competitiveness gains of these firms.
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8

Collington, Rosie, and William Lazonick. Pricing for Medicine Innovation: A Regulatory Approach to Support Drug Development and Patient Access. Institute for New Economic Thinking Working Paper Series, January 2022. http://dx.doi.org/10.36687/inetwp176.

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The United States represents the world’s largest market for pharmaceutical drugs. It is also the only advanced economy in the world that does not regulate drug prices. There is no upper threshold for the prices of medicines in the United States. List prices are instead set by manufacturers in negotiation with supply-chain intermediaries, though some federal programs have degrees of discretion in price determinations. In practice, this deregulated system means that drug prices in the United States are generally far higher than in other advanced economies, adversely affecting patient accessibility and system affordability. In this paper, we draw on the “theory of innovative enterprise” to develop a framework that provides both a critique of the existing pricing system in the United States and a foundation for developing a new model of pricing regulation to support safety and effectiveness through drug development as well as accessibility and affordability in the distribution of approved medicines to patients. We introduce a regulatory approach we term “Pricing for Medicine Innovation” (PMI), which departs dramatically from the market-equilibrium assumptions of conventional (neoclassical) economics. The PMI approach recognizes the centrality of collective investments by government agencies and business firms in the productive capabilities that underpin the drug development process. PMI specifies the conditions under which, at the firm level, drug pricing can support both sustained investment in these capabilities and improved patient access. PMI can advance both of these objectives simultaneously by regulating not just the level of corporate profit but also its allocation to reinvestment in the drug development process. PMI suggests that although price caps are likely to improve drug affordability, there remain two potential issues with this pricing approach. Firstly, in an innovation system where a company’s sales revenue is the source of its finance for further drug development, price caps may deprive a firm of the means to invest in innovation. Secondly, even with adequate profits available for investment in innovation, a firm that is run to maximize shareholder value will tend to use those profits to fund distributions to shareholders rather than for investment in drug innovation. We argue that, if implemented properly, PMI could both improve the affordability of medicines and enhance the innovative performance of pharmaceutical companies.
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9

Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance companies, plunges in stock markets), ran the risk of losing the competitive advantages stemming from their institutional and regulatory stability. Sovereign debt thus grew dizzyingly as fiscal stimulus initiatives sought to recapitalize capital markets, matched by mounting social disquiet about high unemployment and the acceleration of income concentration. Thus, there was a convergence of interests among States and civil society to put an end to tax opacity. International cooperation commitments on automatic information exchange, more precise determination of business profits in each of the countries involved in the base erosion and profit shifting (BEPS) project, and knowledge of the beneficial owner, not only help curb tax evasion and avoidance but also make possible changes in tax policy. This study proposes a new form of income tax based on such administrative changes. It suggests a comprehensive personal income tax that covers all of a taxpayer’s worldwide income on an accrual basis (PIT-CA), with the corporate income tax that complements it in its functions as a policy instrument, tax control, and revenue advance (withholding) of the PIT-CA itself. The proposed tax covers a taxpayer’s entire global income, without exception, which is levied on an accrual basis and is fully integrated with corporate income tax. An individual’s final tax treatment will be that of the taxpayer’s country of residence, and therefore any moves designed to secure a lower tax at source will serve little. In our view, this architecture will make it possible to boost the tax’s revenue, efficiency, equity, simplicity, and “coordinability” relative to current models. There is no doubt that the structure of income tax must be modernized in the new circumstances, and this study seeks to contribute to that process.
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10

Priyamvada, Preeta, Shantanu Menon, and Kushagra Merchant. Atma: Education , Inclusion and Acceleration. Indian School Of Development Management, June 2023. http://dx.doi.org/10.58178/2306.1024.

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Since its inception in 2007, Atma, an “accelerator” for education NGOs in India, has been providing strategic consulting and capacity building services to non-profits and voluntary organizations in the education sector. This case study traces the journey of Atma, the core strengths of this organization and the support it has provided to the ecosystem of education NGOs in India. Atma has a team of young and qualified professionals, most of whom have made a shift from their corporate careers to the development sector. The case explores this trend and attempts to understand the motivation behind such crossovers. Notably, Atma also runs a volunteering program placing skilled professionals from the private sector into its partner NGOs where their management experience can contribute effectively to the organizational development and growth potential of these partner organizations. The way these partners have benefitted from such a collaboration with Atma draws attention to a critical need of small and mid-size NGOs in India: that of capacity building support to enable them to mobilise their resources and develop capabilities to be able to deal with any roadblocks on their path of development work.
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