... of the capital input factor, and (6) whether a redistribution objective should be included in the profit allocation formula. The proliferation of new income tax regimes in this short period raised two questions. The first was how to address the problem of double taxation when a source country imposed tax...

...Shannon Jemiolo; Curtis Farnsel Purpose This review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the current literature regarding the directional relation between tax avoidance and CSR...