Results 101 to 110 of about 140,772 (291)

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

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

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

Engaging the Complexities of Energy Transitions: Sociotechnical and Dualistic Insights From Crossdisciplinary Undergraduates

Science Education, EarlyView.
ABSTRACT Discourses of energy and energy transition have become increasingly prevalent in informal and formal learning spaces. Energy transitions differ across regions, contexts, and technologies. The contextual nature of energy is an opportunity for a sociotechnical approach to its study.
Desen S. Özkan, Todd Campbell, Pamela Detrois   +2 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

The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]

, 2017
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core   +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, 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

Rethinking the Social Contract in a Regional Integration Dimension (The European Union): A Response to the 2024 Montesquieu Lecture by Prof. Tsilly Dagan

Tilburg Law Review
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

Fiscal competition, revenue sharing, and policy-induced agglomeration [PDF]

Revenue sharing can be used to discourage low tax regions from competing for capital and firms with high tax regions. However, with heterogeneous regions, revenue sharing involves net transfers across regions and creates a “moral-hazard” problem - that ...
Jean, HINDRIKS, Sholmo , WEBER, Susana , PERALTA   +2 more
core  

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