Results 91 to 100 of about 395 (206)
Social Effects of the Vote of the Majority: An Experiment on the Brexit‐Vote
Oxford Bulletin of Economics and Statistics, EarlyView.ABSTRACT The 2016 EU referendum result was widely perceived as a statement against immigration. This paper investigates whether information about majority voting outcomes influences attitudes towards immigrants. Using a survey experiment conducted in England in 2017–2018, we randomly exposed participants to truthful information indicating that local ...
Fernanda Leite Lopez de Leon +1 more
wiley +1 more source
Journal of Legal Studies, 2019 International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin +2 more
doaj +1 more source
Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future
Public Budgeting &Finance, EarlyView.Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley +1 more source
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
Transforming Capitalism, From Top Down to Bottom Up; A Response to the Recent Commentaries. [PDF]
Int J Health Policy Manag, 2023 Labonté R.
europepmc +1 more source
Regulation &Governance, EarlyView.ABSTRACT During and following the Covid‐19 pandemic, the European Union (EU) is taking first steps toward a European Health Union (EHU). There is no set definition of what an EHU is, but in this paper, we explore the popular support for different designs of an EHU, including a pillar in which healthcare policy competences are shared between the EU and ...
R. Beetsma, F. Nicoli
wiley +1 more source
The Governor's Dilemma and Regime Complexity: Diversification and Differentiation
Regulation &Governance, EarlyView.ABSTRACT States, firms, and other types of governors routinely rely on intermediaries to govern issues on their behalf. Such indirect governance drives regime complexity: governors frequently enlist multiple intermediaries for governing an issue. I theorize that governors foster complexity to maximize utility from indirect governance.
David Hagebölling
wiley +1 more source
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +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
Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source