Results 81 to 90 of about 823 (204)

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

Do's and Don'ts in Peace Negotiations: Learning From the Arab‐Israeli Peace Negotiations

Peace &Change, EarlyView.
ABSTRACT This article suggests practical information on the requirements for successful negotiations. Building on extensive research in archives and more than 100 in‐depth interviews with senior decision‐makers and negotiators who were involved in the Arab‐Israeli conflict, the article outlines the basic qualities that negotiators, mediators, and ...
Raphael Cohen‐Almagor
wiley   +1 more source

Corporate Power in a Multistakeholder World: Venue Hopping and the Multilevel Politics of Ultra‐Processed Food

Regulation &Governance, EarlyView.
ABSTRACT The regulation of business is increasingly characterized by “soft” governance regimes that blur the boundaries of public and private authority, as signaled by the rapid proliferation of multistakeholder initiatives in global governance. This article explores how the spread of multistakeholderism creates opportunities for new forms of strategic
Rob Ralston, Ben Hawkins
wiley   +1 more source

BILATERAL INVESTMENT TREATIES AS A MEANS FOR ADVANCEMENT OF FOREIGN DIRECT INVESTMENT

Iustinianus Primus Law Review
The aim of the analysis of BITs as a method for advancement of foreign direct investment is to cover several important topics. Those are: defining the term and the concept, determining its historic development, explaining its basic characteristics ...
Igor Mojanoski
doaj  

2025: The Year in Which Trump Transformed Transatlantic Trade

JCMS: Journal of Common Market Studies, EarlyView.
Alasdair R. Young
wiley   +1 more source

Re‐Imagining Regulatory Governance

Regulation &Governance, EarlyView.
ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley   +1 more source

Fake Tax Residency and Tax Competition

Scottish Journal of Political Economy, EarlyView.
ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré, Umberto Galmarini   +1 more
wiley   +1 more source

INTEGRATING SUSTAINABLE DEVELOPMENT GOALS INTO MODEL BILATERAL INVESTMENT TREATIES

Iustinianus Primus Law Review
In today’s globalized economy, foreign direct investment (FDI) is a key component of national development strategies. The proliferation of multinational enterprises has led to an increase in foreign-controlled or influenced trading firms, often causing ...
Toni Deskovski, Vangel Dokovski
doaj  

Friend or Foe? Analysing Neutral States' Exports to the Russian Federation Using Synthetic Difference‐In‐Differences

The World Economy, EarlyView.
ABSTRACT The study focuses on the analysis of neutral states' exports to the Russian Federation via SDID and their comparison with more diligent enforcers of European sanctions, emphasising thus the changes that took place after the Russian invasion of Ukraine in February 2022.
Albert Grigoryan, Irena Benešová, Adriana Abu Zummarová, Luboš Smutka, Lenka Rumánková, Karel Guth   +5 more
wiley   +1 more source

Deterrence, Development, and Denial: Securitising Climate‐Induced Mobility in the European Union

Contemporary European Politics, Volume 4, Issue 3, September 2026.
ABSTRACT Climate‐induced mobility poses a mounting governance challenge for the European Union (EU), where climate action, migration control, and security policy intersect in uneven and contested ways. While EU discourse frequently frames climate change as a “threat multiplier,” migration governance remains anchored in deterrence logics, producing a ...
Manasa Bollempalli
wiley   +1 more source