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Technological developments and globalization have led to scientific controversies associated with advanced technologies, and increased risk of ecological damage. The uncertainty factors of “risk society” have increased the complexity of modern life. Numerous sources of uncertainty are unidentifiable to the public. Corporate Social Responsibility (CSR) refers to the task of reducing the uncertai...

We have stressed that tax incidence must be traced to people, since corporations cannot bear the burden of a tax. Why then tax corporations at all? There are several possible justi…cations. First, there are valuable bene…ts, such as limited liability, to incorporation. The corporate tax could be seen as simply a tax on that value. However, the current corporate tax system does not re‡ect a sens...

This article offers an empirical critique of recent social and educational policy responses to cultural diversity in an Irish context, with a particular focus on antiracism, integration and intercultural education policies developed during the socalled ‘Celtic Tiger’ era. Combining ethnographic and discourse analytic techniques, I highlight the centrality of the Celtic Tiger economy and corpora...

Background: Accurate and timely disclosure of information is one of the most important tools for company managers to reduce the cost of capital. The purpose of this study is to investigate the role of managerschr('39') ownership in the relationship between the disclosure of corporate social and moral responsibility and the cost of equity in companies listed on the Tehran stock exchange. Method...

This paper describes the positive effect that corporate income tax has on capital formation in the presence of liquidity constraints and uninsurable risk. The author uses a dynamic generalequilibrium model in which individuals choose whether to become entrepreneurs or workers. Workers save by holding corporate equity and therefore are subject to double taxation, as the return on their savings i...