Results 191 to 200 of about 886,380 (325)

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

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

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley   +1 more source

Studying Tech Diplomacy—Introduction to the Special Issue on Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article serves as an introduction to the special issue on tech diplomacy, exploring its emergence and evolution as a distinct approach to global affairs in the era of the Fourth Industrial Revolution. Originating with Denmark's 2017 “TechPlomacy” initiative, tech diplomacy has gained global momentum, with over two dozen countries adopting
Corneliu Bjola, Markus Kornprobst
wiley   +1 more source

Sharing the Same Playground? An Analysis of the Private Sector's Role in Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article takes the emergence of tech diplomacy as the motivation for an investigation into shifting relationships between traditional diplomatic actors and non‐state actors. The observation that ‘new diplomatic actors’ and new diplomatic venues have led to a ‘new kind of diplomacy’ dates back to at least the 1990s.
Katharina E. Höne
wiley   +1 more source

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