Logotipo librería Marcial Pons
Sharing profits

Sharing profits
the ethics of remuneration, tax and shareholder returns

  • ISBN: 9781137445445
  • Editorial: Palgrave MacMillan
  • Lugar de la edición: Hampshire. Reino Unido
  • Encuadernación: Cartoné
  • Medidas: 23 cm
  • Nº Pág.: 232
  • Idiomas: Inglés

Papel: Cartoné
60,34 €
Sin Stock. Disponible en 5/6 semanas.


Any decision by a company on how it applies its profits - to pay tax, remuneration or shareholder returns - has ethical implications. Shareholders are entitled to earn a return, and accepted asset allocation methods can help promote equality of opportunity, but will irreconcilably conflict with wider concerns about inequality. Governments have failed to adapt legislation to match the business environment, notably with regard to the internet and globalisation, and have used tax as a source of comparative advantage while at the same time criticizing companies for tax avoidance. Sharing Profits reviews high-profile ethical issues facing companies in how profits are used, and proposes a framework for understanding the ethical implications of decisions. In this book, the author shows that while using ethical rules to put strict limits on executive remuneration is unlikely to work, it can provide a valuable framework for decision making. The book begins by examining the issues involved, and explains how business ethics can be applied practically. The author examines issues faced by shareholders, employees and the State, and questions the rights and duties of each using ethical frameworks and case studies. This book highlights the need for companies to adopt clear, prioritised ethical frameworks of rights and duties to make informed decisions on how profits are used, and to be transparent about what values are used and how they are implemented. It will be a valuable resource for readers interested in the ethics of tax, remuneration, shareholding and tax avoidance.


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