Results 101 to 110 of about 2,142,858 (183)
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
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
Virtues of Regulatory Criminology
Regulation &Governance, EarlyView.ABSTRACT This special issue demonstrates that regulatory studies and criminology both have virtue. Regulatory criminology has neglected virtues that exceed the sum of its parts. The editors did a splendid job of pointing out in their introduction that criminology created a number of theoretical traditions that have had moments of passing value and ...
John Braithwaite, Valerie Braithwaite
wiley +1 more source
Information Sharing and International Taxation [PDF]
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation ...
Keen, M., Ligthart, J.E.
core
Challenges in Teaching Tax Treaties
This contribution deals with the interaction between domestic tax law and tax treaties. It provides an illustration of this interaction on the basis of the notion ‘permanent establishment’. Further, it deals with the difference that may exist between tax
van Raad, Kees
core +1 more source
Fake Tax Residency and Tax Competition
Scottish Journal of Political Economy, EarlyView.ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré +1 more
wiley +1 more source
The institutional Design of international double Taxation Avoidance [PDF]
This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict.
Rixen, Thomas
core
On the relevance of double tax treaties [PDF]
, 2018 This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping.
Stasio, Andrzej +2 more
core
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
The Relationship Between Welfare and Capital Controls
Social Policy &Administration, EarlyView.ABSTRACT This paper investigates the relationship between welfare state and capital flow management. Complementing the literature on the implications of financial globalization for social protection, we argue that the coverage and priorities of welfare states matter more than the amount of spending when it comes to the degree of capital account ...
Martino Comelli, Pedro Perfeito da Silva
wiley +1 more source