Results 81 to 90 of about 140,527 (334)

From Contingency Management to Transformative Climate Risk Adaptation? Analysis of Private Sector Agency in Navigating Complex Climate Risk Realities

open access: yesEnvironmental Policy and Governance, EarlyView.
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

The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?

open access: yesEuropean Policy Analysis, EarlyView.
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley   +1 more source

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

open access: yesInternational Journal of Public Finance, 2017
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]

open access: yesAnnals of the University of Oradea: Economic Science, 2018
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  

Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]

open access: yes
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  

Enhanced Cooperation in Corporate Taxation [PDF]

open access: yes, 2011
In this thesis I study the harmful competition between national governments to attract multinational companies into their country, by designing a competitive corporate tax system.
Vrijburg, H. (Hendrik)
core   +2 more sources

Recent advances in multifunctional soft robots: A materials–structures–systems co‐design perspective for synergistic integration

open access: yesFlexMat, EarlyView.
Abstract Soft robots, engineered from highly compliant materials, offer superior adaptability and safety in unstructured environments compared to their rigid counterparts. Recent advancements, fueled by bio‐inspiration and material programmability, have led to the rapid co‐evolution of their core modules: actuation, sensing, protection, energy, and ...
Qiulei Liu   +3 more
wiley   +1 more source

Why Europe Should Love Tax Competition - and the U.S. Even More So [PDF]

open access: yes
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  

Medicare Part D and Hospital Admissions due to Antimicrobial Resistance

open access: yesHealth Economics, EarlyView.
ABSTRACT Antimicrobial resistance (AMR) has been increasing rapidly in the United States despite government efforts to contain its spread. Both under‐utilization and overuse of prescribed antimicrobials contribute to rising resistance. The introduction of Medicare Part D in 2006 expanded prescription drug coverage for the elderly, including coverage ...
Ricardo B. Ang III
wiley   +1 more source

Hypercompetition & Fiscal Attractiveness

open access: yesECONOMICS, 2016
Hypercompetition is at the very center of modern economies. As a consequence, both states and enterprises have been heavily engaged in an amoral power game (Colonomos, 2005) based exclusively on strength where tax systems have a prominent role.
Rougé Jean-François, Chopov Borislav
doaj   +1 more source

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