Results 101 to 110 of about 1,984,263 (285)
Rethinking Environmental Impact Assessment for nature positive development
Achieving “nature positive” development within existing regulatory frameworks will be challenging. Halting and reversing biodiversity loss requires protection, restoration, and enhancement of ecosystems alongside a fundamental shift in how biodiversity is valued and quantifiable improvements are assessed.
Holly Kirk +5 more
wiley +1 more source
The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices
This study reviews institutional changes resulting from implementation of Council Directive (EU) 2016/1164 of July 12, 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the ATAD ...
Milena Sitkiewicz
doaj +1 more source
Planned harvesting and processing of marine macroalgae could meet future global food needs and mitigate fuel‐originated carbon dioxide responsible for climate change. Microalgal foods are nutritious and safe. The utilization of macroalgae would avoid environmental problems arising from the release of overgrowing macroalgae caused by heatwaves, which ...
Upali Samarajeewa
wiley +1 more source
Prof. 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
Abstract Research Summary Under what conditions do headquarters replace the general manager (GM) of an underperforming subsidiary? We argue that translating performance feedback into managerial intervention requires an inferential step the behavioral theory of the firm has only partially theorized.
Liang (Arthur) Li +2 more
wiley +1 more source
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
Seignorage and Capital Taxation: Tax Competition Revisited [PDF]
We re-examine the standard view that capital taxes are too low when capital is mobile across tax jurisdictions. We do so by emphasising a previously neglected implication of non-cooperative capital tax setting in a world with national currencies. Namely,
Miltiadis Makris
core
Striking a Bargain: Narrative Identification of Wage Bargaining Shocks
ABSTRACT Wage markup shocks, an important driver of business cycles, are hard to pin down. We quantify the importance of exogenous variation in wage bargaining power, one source of those shocks, from German minimum wage introduction episodes and strikes. This disciplines the impulse responses of unemployment and output, and sharpens inference for other
Žymantas Budrys +2 more
wiley +1 more source
When Does Top Management Team Diversity Matter in Large Organizations?
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
Tax Competition for FDI in Central-European Countries [PDF]
Most governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties.
Milan Sedmihradsky, Stanislav Klazar
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