Results 191 to 200 of about 857,113 (326)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

Online real estate agencies and their impact on the housing market

open access: yesReal Estate Economics, EarlyView.
Abstract Online platforms have transformed many markets, as evidenced by the rise of firms such as Amazon, Uber, and Airbnb. However, the recent emergence of online real estate agencies has not yet received much attention. We investigate the impact of online agencies on the housing market.
Cigdem Gedikli   +3 more
wiley   +1 more source

Why do people cooperate with the police and criminal courts? A test of procedural justice theory in 30 countries

open access: yesCriminology, EarlyView.
Abstract This article presents a cross‐national test of the portability of procedural justice theory (PJT). Drawing on nationally representative survey data from 30 diverse social, political, and legal contexts across Europe and beyond, we find that the theory travels well across national borders and that its psychological purchase is particularly ...
Jonathan Jackson   +3 more
wiley   +1 more source

Market orientation and national homicide rates

open access: yesCriminology, EarlyView.
Abstract We studied the influence of market orientation on national homicide rates. Multiple theoretical traditions equate the development and dominance of markets with higher crime rates. Some traditional sociological theoretical claims, however, suggest market expansion should reduce violence.
William Alex Pridemore, Meghan L. Rogers
wiley   +1 more source

The power of bridging decision scales: Model coupling for advanced climate policy analysis. [PDF]

open access: yesProc Natl Acad Sci U S A
Filatova T   +19 more
europepmc   +1 more source

Including AKIS in the 2023 CAP Strategic Plans: What Difference has it Made? Intégration des systèmes de connaissances et d’innovation agricoles (SCIA) dans les plans stratégiques de la PAC pour 2023 : Qu’est‐ce que ça a changé ? Die Einbeziehung von AKIS in die strategischen Pläne der GAP für 2023: Was hat sich dadurch verändert?

open access: yesEuroChoices, EarlyView.
Summary In 2021, for the first time, the EU Member States were required to include Agricultural Knowledge and Innovation Systems (AKIS) in their Common Agricultural Policy (CAP) Strategic Plans (2023–2027). We present the findings of empirical research into how this requirement has influenced the development of national AKIS.
Lee‐Ann Sutherland, Katrin Prager
wiley   +1 more source

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