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 EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL
Revista Direito GVGlobalization 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 +1 more
doaj +1 more source
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 +9 more
wiley +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 +2 more
core
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core +2 more sources
The Nexus Between Circular Economy and Sustainable Supply Chain Management: PRISMA Methodology
Sustainable Development, EarlyView.ABSTRACT The intersection of sustainable supply chain management (SSCM) and circular economy (CE) has attracted increasing academic and practical attention, emphasizing the need for integrated sustainability approaches. This study employs the PRISMA protocol and conceptualizes the CE–SSCM relationship as a dynamic system in which internal capabilities,
Feriel Barkaoui, Khaled Ben abdallah
wiley +1 more source
Global minimum tax as a tool for strengthening economic stability
Financial Law ReviewThis 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
Incentives and Information Exchange in International Taxation [PDF]
The exchange of taxpayer-specific information between national tax authorities has recently emerged as a key and controversial topic in international tax policy discussions, most notably with the OECD s harmful tax practices project and the EU s savings ...
Keen, M., Ligthart, J.E.
core +1 more source
Micro‐transitions and work identity: The case of academic entrepreneurs
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary This paper examines how academic entrepreneurs—scientists who found research‐based startups while remaining in academia—construct and sustain their professional identities amid frequent transitions between academic and entrepreneurial roles.
Marouane Bousfiha, Henrik Berglund
wiley +1 more source
Tilburg Law ReviewProf. Dagan argues that globalization has compromised the capacity of the states to provide public goods to their citizens due to fierce competition to attract resources and people.
Ricardo García Antón
doaj +1 more source