Results 51 to 60 of about 310 (215)
Southern Economic Journal, EarlyView.ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner +5 more
wiley +1 more source
Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies
Thunderbird International Business Review, EarlyView.ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain +5 more
wiley +1 more source
Forces Behind South Australia's Unusual Structural Changes Since 1840
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT The agricultural sector's share of GDP in growing economies typically declines but, for a century from the early 1850s, Australia's did not. That trend is most evident for the former colony and now State of South Australia (SA). Moreover, that share for SA has been almost flat since 1980 as well, along with the agricultural sector's share of ...
Kym Anderson
wiley +1 more source
Values versus Tactics: The Liberal Democrat Predicament
The Political Quarterly, EarlyView.Abstract The Liberal Democrats emerged from the 2024 election with their largest parliamentary party since 1923. The 2026 elections saw further progress in English local government and Scottish parliamentary elections, with support consolidating in areas of strength.
David Howarth
wiley +1 more source
Intellectual Property Restitution
The Modern Law Review, EarlyView.In Europe, open GLAM movements and cultural restitution reforms are overlooking a crucial aspect that should not be underestimated: what should happen to the archival materials, digital collections and intellectual property that are indelibly linked to cultural property.
Andrea Wallace, Mathilde Pavis
wiley +1 more source
History, EarlyView.Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley +1 more source
The OECD Dispute Resolution System in Tax Controversies
LawsThe article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj +1 more source
Impact of Double Taxation Treaties on FDI flows: an application by Centrality
, 2022 Abstract The objective of this study is to analyse the impact of double taxation treaties (DTTs), or tax treaties, on foreign direct investment (FDI) flows. We distinguish between inflows and outflows and between volume flows and flows as a percentage of GDP.
openaire +1 more source
Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?
Global Policy, EarlyView.ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley +1 more source
مجلة البحوث في العلوم المالية و المحاسبةThis study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices.
Mohamed Fouad HENNI
doaj