Results 111 to 120 of about 140,527 (334)

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

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

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 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., Kirchgässner, Gebhard, Schaltegger, Christoph A.   +2 more
core  

Towards SDG‐Aligned Carbon Neutrality in EU Countries: How Energy Policy, Energy R&D Budget, and Sustainable Growth Shape the Transition?

Sustainable Development, EarlyView.
ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli, Azad Erdem, Mucahit Aydin, Cisem Bektur   +3 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, Sholmo , WEBER, Susana , PERALTA   +2 more
core  

The personal income tax applied in the member states of European Union. The case of Spain. [PDF]

, 2008
In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax ...
Fernández de Soto Blass, María Luisa, Álvarez García, Santiago   +1 more
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

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, Emilio Paolucci, Elisabetta Raguseo   +2 more
wiley   +1 more source