Results 101 to 110 of about 140,527 (334)

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

Strategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah, Ahmed Adel Tantawy   +1 more
wiley   +1 more source

Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]

, 2019
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra, De Groen, Willem Pieter, Iacob, Nadina, Renda, Andrea, Simonelli, Felice   +4 more
core  

Righting Past Wrongs Through Restorative Justice: Managerial Motivations for Collaboration

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofits are crucial to state collaborations as their embedded nature in communities allows them to gain the trust necessary to facilitate change and enhance strengths. As nonprofits collaborate with the public sector to tackle systemic challenges, understanding managerial motivations for collaboration and implications for social change is ...
Kara L. Lawrence, Nina R. Y. Blau, Paige L. Moore   +2 more
wiley   +1 more source

Bio‐Based Polyurethanes: Mechanical Performance, Structure–Property Relationships, and Future Directions

Journal of Polymer Science, EarlyView.
This review examines bio‐based polyurethanes from renewable feedstocks, focusing on structure‐property relationships governing mechanical performance. It analyzes reinforcement strategies, benchmarks against petrochemical counterparts, and explores future directions, including non‐isocyanate routes and circular economy integration for sustainable high ...
Khaled Chawraba, Hussein Medlej, Mohamad Sakr, Akram Hijazi, Abrar Hussain   +4 more
wiley   +1 more source

TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL

Revista Direito GV
Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in
Heloisa Estellita, Frederico Silva Bastos   +1 more
doaj   +1 more source

Fiscal Federalism and Economic Performance: Evidence from Swiss Cantons [PDF]

The advantages and disadvantages of fiscal federalism are widely discussed in economics and political science. While some authors argue that federalism favors individual initiatives and serves as a market preserving device, others emphasize the dangers ...
Christoph A. Schaltegger, Gebhard Kirchgässner, Lars P. Feld   +2 more
core  

Human Rights Economic Dividends: Estimating the Economic Effects of Preventing Discrimination

Sustainable Development, EarlyView.
ABSTRACT Economies embracing principles like nondiscrimination are presumed to reap significant rewards, while violations incur heavy costs. We call these benefits human rights economic dividends—the economic gains that arise when policymaking is guided by human rights principles.
Jose Cuesta
wiley   +1 more source

Tax co-ordination and the enlargement of the European Union [PDF]

, 1998
In this paper the concept of tax co-ordination within the European Union (EU) is discussed, in view of the coming enlargement of the EU. The tax externalities that possibly arise in a single market are analysed, as well as the ways these externalities ...
Groenendijk, Nico S.
core   +2 more sources

Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil

Sustainable Development, EarlyView.
ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid, Ana Belén Guerrero, Ricardo Rebolledo‐Leiva, Alvaro Elorrieta‐Mendoza, Denisse Milagros Paredes Cotohuanca, Raphael Ricardo Zepon Tarpani, Rodrigo Salvador, Murillo Vetroni Barros, Claudia E. Henninger, Leonardo Vásquez‐Ibarra   +9 more
wiley   +1 more source

Global minimum tax as a tool for strengthening economic stability

Financial Law Review
This article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and ...
Júlia Hoffmanová
doaj   +1 more source