Results 111 to 120 of about 160,756 (322)
Fiscal federalism and economic performance: evidence from Swiss cantons [PDF]
, 2004 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 ...
Feld, Lars P. +2 more
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Do digital platforms create entrepreneurial opportunities? Evidence from marginal areas
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary This article enters the debate on the effects of digital platforms on entrepreneurial opportunities by estimating whether the entry of a home‐sharing platform shapes entrepreneurial decisions in marginal areas. We add a novel perspective to the literature, as we contend that when economic conditions are unfavorable, digital ...
Francesco Luigi Milone +2 more
wiley +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 +2 more
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Strategic Management Journal, EarlyView.Abstract Research Summary This study investigates an under‐explored cost of operating in pollution havens: the pollution‐induced operational cost, or the increased labor costs and material supply constraints resulting from host countries' environmental pollution.
Juan Bu, Aurora Genin
wiley +1 more source
Strategic Management Journal, EarlyView.Abstract Research Summary We examine political affiliation's role in venture team formation and success. Using data from Crunchbase and L2 on 1125 US‐based startups, we investigate political homophily in team assembly and its association with startup outcomes.
Balázs Kovács, Tim Sels
wiley +1 more source
Recent trends in corporate income tax [PDF]
The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
K. Van Cauter, L. Van Meensel
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Lifecycle‐Based Governance to Build Reliable Ethical AI Systems
Systems Research and Behavioral Science, EarlyView.ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT This study investigates the factors influencing renewable energy consumption and renewable electricity in Sub‐Sahara Africa (SSA) using the Lewbel 2SLS approach, panel quantile regression and Driscoll and Kraay estimator. It focuses on a panel dataset covering 41 countries from 1998 to 2020.
Emmanuel K. Manu, Simplice A. Asongu
wiley +1 more source
The Cayman Islands - A Balanced Budget [PDF]
, 2010 Report on the effects of the introduction of direct taxation.
Teather, Richard
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Including Harvested Grain Biogenic CO2 to Address a Critical Flaw in Climate Accounting
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT The international climate accounting system excludes both the biogenic CO2 sequestered in harvested crops and the biogenic CO2 emissions that occur when grain is digested or burned as biofuel. Despite being described in the literature as a critical flaw in climate accounting all parties within the United Nations Framework Convention on Climate
Richard S. Gray
wiley +1 more source