Results 131 to 140 of about 83,843 (284)

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Foreign Aid at a Crossroads: How Funding Cuts Reshape Global Development Cooperation

open access: yesGlobal Policy, EarlyView.
ABSTRACT Recent aid budget reductions among major donor countries have reignited debates over the future of international development cooperation, with several commentators warning of an impending collapse of the aid sector. Engaging with historical and critical development literature on aid cycles, donor motives, and the evolution of Official ...
Steffi Hamann
wiley   +1 more source

Friedrich von Hayek: The Socialist-Calculation Debate, Knowledge Arguments, And Modern Economic Development

open access: yes, 2011
At the close of the nineteenth and the commencement of the twentieth century, socialism began to gain momentum as a large-scale movement in Europe and the United States.
Elliott, Cara A.
core  

Food, Affluence and the Consumption Basket*

open access: yesEconomic Papers: A journal of applied economics and policy, EarlyView.
There are significant disparities across nations in incomes and spending. For example, consumers in the poorest countries spend more than half of their income on food, while in the richest, this is one‐tenth or less. We use data from the International Comparison Program for 176 countries to estimate cross‐country demand equations focusing on food and ...
Hai Long Vo, Kenneth W. Clements
wiley   +1 more source

Carl Menger and Friedrich von Wieser on the Role of Knowledge and Beliefs in the Emergence and Evolution of Institutions [PDF]

open access: yes
In this article we start from the well-known contribution of the Austrian school with respect to the problem of knowledge and its role in inter- individual coordination.
Agnès Festré,
core  

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

The Essential Jesús Huerta de Soto: An Analysis of His Contributions to Economics and Social Thought

open access: yesQuarterly Journal of Austrian Economics
Professor Huerta de Soto's name has achieved great recognition among Spanish-speaking Austrians in recent times. Nevertheless, his thought and conclusions remained mostly unknown to English-speaking Austrians.
Cristóbal Matarán
doaj   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

“What is so Austrian about Austrian Economics?” [PDF]

open access: yes
Modern mainstream economics is a plurocracy in which there is no orthodoxy of ideas, only an orthodoxy of method. Given the training it provides its students, mainstream economic’s natural domain is science. With the mainstream’s acceptance of complexity
David Colander
core  

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