Another Shot at Protection by Stealth: Using the Tax Law to Penalize Foreign Insurance Companies [PDF]
Together, US federal and state governments impose almost the highest corporate tax rate found among advanced countries, 39 percent. Only Japan is fractionally higher.
Gary Clyde Hufbauer
core
Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]
, 2004 The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core
The Modern Law Review, Volume 89, Issue 3, Page 467-491, May 2026.This paper explores how the affordability of rents is addressed in the long‐anticipated reform of the English private rental sector (PRS) by the Renters’ Rights Act 2025. The PRS has doubled in size since 2010, acting as a social housing substitute for some households.
Emma Laurie
wiley +1 more source
International Journal of Urban and Regional Research, Volume 50, Issue 3, Page 731-752, May 2026.Abstract Shrinking cities are increasingly drawing global attention, but urban shrinkage is seldom considered as an enduring structural condition necessitating a move beyond growth‐centric strategies. The focus often remains on mitigating symptoms rather than embracing the broader implications of long‐term decline. Understanding of what drives decision‐
Marjan Marjanović, Johanna Lilius
wiley +1 more source
Tax Justice Beyond National Borders-International or Interpersonal? [PDF]
Oxf J Leg Stud, 2022 Stark J.
europepmc +1 more source
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata [PDF]
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on
Davies, Ronald +2 more
core +1 more source
Appropriation, Indigenous knowledge, and generative AI
American Ethnologist, Volume 53, Issue 2, Page 125-127, May 2026.Abstract This commentary examines the relationship between First Nations’ knowledge, AI, and cultural appropriation from the perspective of an Indigenous scholar and journal editor. The author highlights the potential conflicts between who controls AI and First Nations sovereignty.
Charles Menzies (hagwil hayetsk)
wiley +1 more source
The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health. [PDF]
BMC Public Health, 2022 Delipalla S +9 more
europepmc +1 more source
Articulating Sovereignties: Struggles for Subaltern Hegemony in Ecuador and Bolivia
Antipode, Volume 58, Issue 3, May 2026.ABSTRACT This article examines the cycles of articulation and disarticulation between working‐class and indigenous‐campesino movements in Ecuador and Bolivia. While the former advances national‐popular sovereignty, aiming to strengthen the state against imperialism, the latter defends community‐territorial sovereignty against internal colonialism ...
Diego Andreucci +3 more
wiley +1 more source
The Impact of the "Belt and Road" Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background. [PDF]
J Environ Public Health, 2022 Liu T, Gao K, Anwar S.
europepmc +1 more source