Results 181 to 190 of about 57,905 (241)
Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany
Fiscal Studies, EarlyView.Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley +1 more source
Criminology, EarlyView.Abstract Extensive research has established a link between low self‐control and child victimization. However, the specific neighborhood conditions under which low self‐control most strongly influences victimization have been little examined, and, more importantly, no previous studies have investigated the complex ways in which neighborhood context ...
Myunghee You, Brian J. Stults
wiley +1 more source
Integrative Zoology, EarlyView.Sexual cannibalism (SC), where one mating partner consumes the other in the context of mating, is especially prevalent among spiders. However, the evolution of SC in spiders is still not fully understood. We review key hypotheses for SC and explore how female‐initiated SC has driven the evolution of various male counter‐adaptations to mitigate its ...
Simona Kralj‐Fišer +3 more
wiley +1 more source
A practical approach for finding anti-debugging routines in the Arm-Linux using hardware tracing. [PDF]
Sci RepPark Y +5 more
europepmc +1 more source
Accounting Perspectives, EarlyView.ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
The Royal Commission Into the Monetary and Banking Systems in Australia, 1935–1937
Australian Journal of Politics &History, EarlyView.ABSTRACT Australian governments of the 1930s were less inclined to establish royal commissions than their predecessors in the 1920s, and few of the 1930s inquiries were of great moment. The exception was the royal commission appointed by the Lyons Government to inquire into the monetary and banking systems in Australia in 1935.
David Lee
wiley +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
The limits of AI for authoritarian control
American Journal of Political Science, EarlyView.Abstract An emerging literature suggests that artificial intelligence (AI) can greatly enhance autocrats' repressive capabilities. This paper argues that while AI presents a powerful new tool for authoritarian control, its effectiveness is constrained by the very repressive institutions it is designed to serve.
Eddie Yang
wiley +1 more source
What is (de)politicization and what is wrong with it?
American Journal of Political Science, EarlyView.Abstract This article attempts to clarify the meaning of (de)politicization. Politicization sometimes refers to the inappropriate intrusion of partisan loyalties in nonpolitical social domains (affective politicization). Politicization can also constitute an ideal of civic agency and energy (contestatory politicization).
Dimitrios Halikias
wiley +1 more source