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dc.contributor.authorKnuutinen, Reijo
dc.contributor.authorPietiläinen, Matleena
dc.date.accessioned2018-01-05T11:50:37Z
dc.date.available2018-01-05T11:50:37Z
dc.date.issued2017
dc.identifier.citationKnuutinen, R., & Pietiläinen, M. (2017). Responsible Investment : Taxes and Paradoxes. <i>Nordic Tax Journal</i>, <i>1</i>(1), 135-150. <a href="https://doi.org/10.1515/ntaxj-2017-0010" target="_blank">https://doi.org/10.1515/ntaxj-2017-0010</a>
dc.identifier.otherCONVID_27796975
dc.identifier.otherTUTKAID_76246
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/56627
dc.description.abstractTaxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may increase the returns, but those increased returns are riskier. This study focuses particularly on the relationship between SRI and taxation. We find that tax matters are considered to be on the ESG agenda, but their role and significance in the ESG analysis is unclear.
dc.language.isoeng
dc.publisherDe Gruyter Open
dc.relation.ispartofseriesNordic Tax Journal
dc.subject.othercorporate taxes
dc.subject.othersustainable and responsible investment (SRI)
dc.subject.otherESG
dc.subject.othercorporate social responsibility (CSR)
dc.subject.otheraggressive tax planning
dc.subject.othercorporate governance
dc.titleResponsible Investment : Taxes and Paradoxes
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201712284890
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineAccountingen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2017-12-28T13:15:08Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange135-150
dc.relation.issn2246-1809
dc.relation.numberinseries1
dc.relation.volume1
dc.type.versionpublishedVersion
dc.rights.copyright© 2017 R. Knuutinen and M. Pietiläinen, published by De Gruyter Open. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
dc.rights.accesslevelopenAccessfi
dc.subject.ysoyritysverotus
dc.subject.ysososiaalinen vastuu
dc.subject.ysoyritykset
dc.subject.ysoverosuunnittelu
jyx.subject.urihttp://www.yso.fi/onto/yso/p11886
jyx.subject.urihttp://www.yso.fi/onto/yso/p5601
jyx.subject.urihttp://www.yso.fi/onto/yso/p3128
jyx.subject.urihttp://www.yso.fi/onto/yso/p6400
dc.rights.urlhttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.relation.doi10.1515/ntaxj-2017-0010


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© 2017 R. Knuutinen and M. Pietiläinen, published by De Gruyter Open. This work is licensed under the Creative
Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Except where otherwise noted, this item's license is described as © 2017 R. Knuutinen and M. Pietiläinen, published by De Gruyter Open. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.