Results 141 to 150 of about 27,011 (260)

Fake Tax Residency and Tax Competition

open access: yesScottish 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

Hyper‐buoyancy flotation increases cervical disc height and reduces vertebral stiffness, with only partial reversal after acute 1 g axial loading

open access: yesExperimental Physiology, EarlyView.
Abstract Exposure to microgravity is associated with stature increases, moderate‐to‐severe back/neck pain and elevated lumbar and cervical intervertebral disc (IVD) herniation risk post‐flight. Whilst lumbar pathophysiology has been investigated, little attention has been placed on the cervical spine.
D. Marcos‐Lorenzo   +5 more
wiley   +1 more source

Addressing the Right to Food Through Food Expenditure Burdens: Distributional Evidence Among Low‐Income Farming Families in Brazil (2012–2023)

open access: yesWorld Food Policy, Volume 12, Issue 2, November 2026.
ABSTRACT Household food expenditure continues to be a key factor in ensuring the realization of the Human Right to Adequate Food. Particularly in Brazil, access to food can be limited by economic constraints in vulnerable families, especially among farming families, who have been more vulnerable to food insecurity in recent years in the country.
Lucas de Almeida Moura   +3 more
wiley   +1 more source

The Making of the Right to Food: Tracing Food Policy Conflict and Negotiated Outcomes in Colombia

open access: yesWorld Food Policy, Volume 12, Issue 2, November 2026.
ABSTRACT The 2016 Peace Agreement between the Colombian Government and the FARC guerrilla group marked a historic step toward ending more than five decades of armed conflict. It also reshaped national food policy with lasting implications. During the negotiations, deep ideological divisions emerged between food sovereignty and food security, and these ...
Felipe Roa‐Clavijo
wiley   +1 more source

Abandoning Assertiveness: Assessing Foreign Policy Change in Indonesia's Response to Sea‐Based Incursions

open access: yesAsian Politics &Policy, Volume 18, Issue 4, October 2026.
ABSTRACT Indonesia's responses to Illegal, Unreported, and Unregulated Fishing (IUUF) shifted from assertive measures such as publicly bombing and sinking illegal ships to legal, educational, and cooperative measures. The changes in policies undertaken are puzzling, given that Indonesian policymakers' perception of IUUF has remained the same between ...
Bama Andika Putra, Abdul Razaq Cangara
wiley   +1 more source

Depressive symptoms, violence, and discrimination among transgender women during the COVID-19 pandemic: a cross-sectional study. [PDF]

open access: yesRev Peru Med Exp Salud Publica
Errea RA   +9 more
europepmc   +1 more source

Thermal Stress Is Associated With Fragmentation of Mediterranean Posidonia oceanica Meadows

open access: yesGlobal Change Biology Communications, Volume 1, Issue 3, September 2026.
By combining a physiological model of cumulative thermal stress with AI‐based seagrass mapping, we show that chronic sublethal warming is associated with fragmentation of Mediterranean Posidonia oceanica meadows and increased regression risk by 2100. ABSTRACT Posidonia oceanica meadows, which underpin Mediterranean coastal ecosystems, are undergoing ...
Àlex Giménez‐Romero   +3 more
wiley   +1 more source

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