Results 91 to 100 of about 2,142,858 (183)

The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax

Revista Jurídica Portucalense
International treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation ...
Anwar Noori Khaleel, Raid Naji AHMED
doaj  

Hyperinflation and High Inflation in Venezuela: Monetary or Exchange Rate Origin?

Kyklos, EarlyView.
ABSTRACT From 2018 to 2021, Venezuela experienced a period of intense hyperinflation. There are two hypotheses regarding the origin of such hyperinflation. The monetarist hypothesis attributes hyperinflation to excessive growth in the money supply, typically resulting from public deficits. Alternatively, the structuralist balance of payments hypothesis
Pedro Atienza Montero
wiley   +1 more source

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, Markus Bindemann   +1 more
wiley   +1 more source

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

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, Jimon Ștefania Amalia, Bene Florin Gheorghe   +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

International commitments on climate‐friendly investment liberalisation: A green straitjacket?

Review of European, Comparative &International Environmental Law, EarlyView.
Abstract Meeting the objectives of the Paris Agreement will require considerable capital mobilisation. International investment agreements (IIAs) govern and promote financial flows. However, their alignment with international climate objectives has, thus far, either been non‐existent or insufficient.
Stefanie Schacherer
wiley   +1 more source

On the Design of a European Health Union: Public Preferences, Trust, and Experience With the Covid‐19 Crisis

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

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