Results 31 to 40 of about 310,326 (189)
Boletín de la Asociación Internacional de Derecho Cooperativo, 2016 La Ley 27/2014, del Impuesto sobre Sociedades ha introducido medidas como la reducción del tipo de gravamen general, la modificación del porcentaje de participación del socio en la sociedad para determinar el perímetro de vinculación, las reducciones ...
Marta Montero Simó
doaj +1 more source
Politics &Policy, Volume 54, Issue 4, August 2026.ABSTRACT This study examines how institutional arrangements associated with economic security reshape semiconductor production in East Asia through the case of TSMC's investment in Kumamoto, Japan. It argues that economic security operates not primarily through direct administrative control, but by redefining acceptable investment risks, narrowing ...
Yumeng Wang
wiley +1 more source
Beneficios fiscales y percepción del contribuyente en empresas de transporte público de Trujillo, 2022 [PDF]
, 2023 Esta investigación se realizó al sector de transportes, cuyo objetivo general fue de determinar la relación entre beneficios fiscales y percepción del contribuyente en empresas de transporte público de Trujillo, en el año 2022.El marco teórico ...
Alburqueque Lozada, Yamileth Thalexy +1 more
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Esquemas tributarios de las entidades No lucrativas en México
Biolex, 2020 Las entidades no lucrativas juegan un papel importante desde la iniciativa social, ya que realizan un amplio rango de actividades: desde lo asistencial hasta lo filantrópico, sin ánimo de especulación comercial.
Daniel Eduardo Paz Pérez
doaj +1 more source
Social protection in fragile and conflict affected settings: The case of Sudan
International Social Security Review, Volume 79, Issue 2, Page 17-42, April/June 2026.Abstract This article examines Sudan’s state‐led social protection system by conducting a mapping of the country’s main social protection schemes, drawing on legislative documents and secondary reports as well as the 2022 Sudan Labor Market Panel Survey.
Dáire Brady, Zina Nimeh
wiley +1 more source
Universal social protection schemes in forced displacement settings: Evidence from Colombia
International Social Security Review, Volume 79, Issue 2, Page 43-68, April/June 2026.With forcibly displaced persons reaching 123.2 million people globally in 2024, host low‐ and middle‐income countries face a dual social protection coverage challenge: including new populations while their own systems cover less than a third of their citizens.
Carlos Santiago Guzmán Gutiérrez
wiley +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
European Policy Analysis, Volume 12, Issue 2, Spring 2026.ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley +1 more source
Accelerating Just Energy Transitions in Brazil: Pathways for Social Development
Latin American Policy, Volume 17, Issue 1, March 2026.ABSTRACT This critical article analyzes energy poverty in Brazil from the theoretical perspective of distributive justice, proposing the implementation of a new social regulation called Contribution to Social Development. The goal is to support the process of a just energy transition leading to a broader debate on energy planning and social issues ...
Marcio Giannini Pereira +5 more
wiley +1 more source
Immigration, Beneficiary Assumptions, and Welfare Support
Review of Policy Research, Volume 43, Issue 2, March 2026.ABSTRACT Previous research demonstrates that assumptions and perceptions about who benefits from welfare programs and the deservingness of those welfare beneficiaries play a considerable role in shaping individuals' welfare attitudes. However, a holistic understanding of how these assumptions and perceptions are formed remains limited. In this study, I
Hang Qi
wiley +1 more source