Results 51 to 60 of about 42,963 (273)
Society as Reality and Construction: Decolonial Citizenship‐Making
Journal of Applied Philosophy, EarlyView.ABSTRACT Kymlicka asks whether the Marshallian vision of society‐ and membership‐making remains relevant when thinking about possible Indigenous futures. In this article, I first respond to this question. Given the meticulousness of Kymlicka's analysis, my response should be read as complementary, offering additional considerations that I think warrant
Rauna Kuokkanen
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Certain attributes of large‐scale complex systems are often expressed through sets of indicators. For example, the sustainability of an entity, be it a nation, a city, an energy system, a corporation etc., can be effectively represented by indicators and corresponding data series.
Vassilis S. Kouikoglou +1 more
wiley +1 more source
Entrepreneurship and Sustainability Issues, 2020 At the OECD level, within the framework of taxation, relevant documents that directly concern the procedure for enhancing interaction and cooperation among its member states are being developed.
Egor V. Dudukalov +5 more
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley +1 more source
Tax Treaty Interpretation in Spain [PDF]
, 2001 This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual ...
Ribes Ribes, Aurora +1 more
core +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
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
The Price Gap in Agriculture‐Based Greenhouse Gas Offset Markets
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT Today, there is a global effort to reduce greenhouse gas net emissions (GHGNE). For economic well‐being, it is important to identify low‐cost means of net emission offsets. Agriculture and forestry have received considerable attention as a means of supplying emissions offsets, as they contribute nearly 20% of global emissions.
Jingyi W. Liu +2 more
wiley +1 more source
International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions [PDF]
While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international ...
Christos Kotsogiannis +2 more
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A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries [PDF]
, 2014 To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy.
Braun, Julia, Fuentes Hernandez, Daniel
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