Results 71 to 80 of about 140,772 (291)
«Гонка уступок» в международной налоговой конкуренции [PDF]
Цель статьи заключается в рассмотрении концептуальных положений международной налоговой конкуренции и негативной экстерналии этого явления - «гонки уступок».
Sokolovska, O. V. +1 more
core +1 more source
ABSTRACT Objective Within sport environments, athletes are exposed to norms that circulate narrow meanings about the body and food, contributing to the high prevalence of eating disorders (EDs). While social media can support ED recovery, it can also further constrain food‐ and body‐related messages for athletes.
Olivia Feng, Lindsay R. Duncan
wiley +1 more source
Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]
Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread?
Eckhard Janeba, Michael Smart
core
ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer +2 more
wiley +1 more source
The personal income tax applied in the member states of European Union. The case of Spain. [PDF]
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 +1 more
core +1 more source
ABSTRACT The growing complexity and severity of cross‐border climate risks characterised by non‐linear impact chains and deep uncertainty questions the capacity of environmental governance to tackle these problems effectively and in a just manner. To increase the efficiency of climate action, the private sector has been called upon to leverage market ...
Päivi Tikkakoski, Sirkku Juhola
wiley +1 more source
Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj
THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION [PDF]
Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger
Ioan Cosmin Pițu +2 more
doaj
ABSTRACT Biodiversity markets are increasingly promoted as instruments to close the biodiversity finance gap, yet their implications for social inclusivity and collaborative governance remain poorly understood. England's new Biodiversity Net Gain (BNG) policy provides a critical case.
M. Troiano +8 more
wiley +1 more source
Why Europe Should Love Tax Competition - and the U.S. Even More So [PDF]
Is global competition for mobile capital harmful (less public goods) or beneficial (less government waste)? This paper combines both aspects within a generalized version of the comparative public finance model (Persson, Roland and Tabellini, 2000) by ...
Eckhard Janeba, Guttorm Schjelderup
core

