We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely on dividends capital gains, in a setting incomplete markets heterogeneity at both household firm level. The reform yields gains large majority households benefiting. Moreover, if dividend are taxed same rate, is also efficiency?enhancing implied optimal income tax rate zero....

Based on a total of 1,590 listed non-financial firms the Taiwan Stock Exchange and Taipei Exchanges covering period 2007~2020, this study examines whether firm’s financing decision, namely, capital structure policy is affected by corporate board gender diversity. While existing research has explored effects diversity various financial consequences, argues that contributes to better pe...

There is little consensus on the corporate diversification-efficiency relationship in the diversification literature. According to the corporate diversification, firms have a tendency to get more market share with diversifying in the local segment or in the international market. Theoretically, a contradictory exists between the profitable strategy and the value reducing strategy in the diversif...

360 www.palgrave-journals.com/crr/ ABSTRACT Over the past decade or so, corporate image has become an essential strategy for many organizations. However, non-profit organizations have only recently adopted this strategy in order to better communicate with their stakeholders. The purpose of this case study is to trace the integrated marketing communication (IMC) strategy of the Magen David Adom ...

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-f...