Results 101 to 110 of about 394 (206)
Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]
Heliyon, 2023 Kollruss T.
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 Social Dimension of the European Union: A Means to lock out Social Competition? [PDF]
Soc Indic Res, 2023 Bilbao-Ubillos J.
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
Regulation &Governance, EarlyView.ABSTRACT When and how do international standards influence domestic policies? The literature identifies a range of ways international standards may relate to domestic regulations—including by exporting, substituting, supplanting, or bolstering national rules—creating theoretical ambiguity.
Thomas Hale +4 more
wiley +1 more source
Does Openness Amplify Money‐Financed Fiscal Stimulus? A Fiscal Theory Perspective
Review of International Economics, EarlyView.ABSTRACT Does economic openness enhance or diminish the effectiveness of money‐financed (MF) fiscal stimulus? This study re‐examines this question within a small open economy framework, emphasizing the fiscal regime governing government debt valuation. While the authors of an earlier study show that MF fiscal expansions generate larger output responses
Eiji Okano, Chikafumi Nakamura
wiley +1 more source
Going Green, Going Global: How Environmental Regulations Foster GVC Integration
The World Economy, EarlyView.ABSTRACT This paper examines how environmental stringency influences firms' participation in Global Value Chains (GVCs) in developing countries. Using the World Bank Enterprise Surveys data, we analyse the effects of domestic environmental regulations and environmental treaties on both the extensive and intensive margins of GVC participation.
Nada Hazem, Chahir Zaki
wiley +1 more source
Tax abuse-The potential for the Sustainable Development Goals. [PDF]
PLOS Glob Public Health, 2022 O'Hare BAM +6 more
europepmc +1 more source
Corporate Law & Governance ReviewThis paper examines the impact of double taxation treaties on foreign direct investment (FDI) inflows into Vietnam from 50 countries between 2001 and 2021. The findings show a significant and positive effect of double taxation treaties (DTTs) on FDI inflow to the host country, indicating that DTTs mitigate tax-related uncertainties and costs for ...
Thi Thuy Duong Nguyen +2 more
openaire +1 more source