Results 91 to 100 of about 394 (206)
Journal of Management Studies, EarlyView.Abstract The land has been a source of capital accumulation since colonization through extractive activities like mining and industrial agriculture. Indigenous peoples have profoundly different relationships with the land, which are more relational than extractive. However, their knowledge has been subjugated by and systematically excluded from Western
Diane‐Laure Arjaliès +1 more
wiley +1 more source
Journal of Regional Science, EarlyView.ABSTRACT This paper estimates the causal effect of mandatory inter‐municipal cooperation on local service provision and housing markets. I examine Italy's 2010 reform, which required small municipalities to jointly manage core administrative functions, and identify its impact using a fuzzy difference‐in‐discontinuity design.
Alessandro Sovera
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
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
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
Review of European, Comparative &International Environmental Law, EarlyView.Abstract In its landmark advisory opinion on States' obligations regarding climate change, the International Court of Justice (ICJ) tackled the highly contentious issue of the legal consequences of unlawful acts and State responsibility. While the Court adopted a more cautious approach on this matter than it did when interpreting States' primary ...
Yann Kerbrat, Sandrine Maljean‐Dubois
wiley +1 more source
Науковий вісник Ужгородського національного університету. Серія ПравоThe article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
doaj +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
Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source