ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
<i>Gasterocercus depressirostris depressirostris</i> (Fabricius) (Coleoptera, Curculionidae) - a new xylophagous pest of <i>Quercus cerris</i> L. and a new robber fly (Diptera, Asilidae) predator on it in Bulgaria. [PDF]
Ivanov V +7 more
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
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
Urinary Tryptophan-Kynurenine Pathway Profiling in Bulgarian Children with Autism Spectrum Disorder (ASD): Neopterin Co-Varies with Kynurenine and Quinolinic Acid. [PDF]
Slavov V +4 more
europepmc +1 more source
Reporting on Corporate Social Responsibility (CSR) by the Forty Largest Listed Companies in Bulgaria [PDF]
Spassova, Plamena, et al.
core
Survival Remains High in Griffon Vultures 40 Years After Reintroduction
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand +7 more
wiley +1 more source
Cold war of strains: the 'Bulgarian' BCG vaccine between Paris, Copenhagen, and Moscow (1940s-1950s). [PDF]
Angelova M.
europepmc +1 more source
Abstract How can defense alliances reap the efficiency gains of working together when coordination and opportunism costs are high? Although specializing as part of a collective comes with economic and functional benefits, states must bargain over the distribution of those gains and ensure the costs of collective action are minimized.
J. Andrés Gannon
wiley +1 more source

