Results 81 to 90 of about 140,772 (291)
Enhanced Cooperation in Corporate Taxation [PDF]
, 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
Orchestration of Climate Action in Municipalities: A Collective Capacity Approach
Environmental Policy and Governance, EarlyView.ABSTRACT Municipalities are increasingly positioned as key actors in enabling local climate action, yet their ability to mobilise societal actors remains insufficiently understood. This study examines how municipal officials in six Finnish municipalities from different local contexts understand and operationalise collective capacity for climate action,
Maija Faehnle +2 more
wiley +1 more source
Hypercompetition & Fiscal Attractiveness
ECONOMICS, 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
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
European 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
Tax harmonization policies in the European Union: analysis compared
Semestre EconomicoWithin the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
doaj +1 more source
FlexMat, 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
FDI and Taxation: A Meta-Study [PDF]
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful.
Feld, Lars P., Heckemeyer, Jost Henrich
core +3 more sources
Fiscal Federalism and Economic Performance: Evidence from Swiss Cantons [PDF]
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 ...
Christoph A. Schaltegger +2 more
core
Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]
, 2004 The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core
Food Safety and Health, EarlyView.Planned harvesting and processing of marine macroalgae could meet future global food needs and mitigate fuel‐originated carbon dioxide responsible for climate change. Microalgal foods are nutritious and safe. The utilization of macroalgae would avoid environmental problems arising from the release of overgrowing macroalgae caused by heatwaves, which ...
Upali Samarajeewa
wiley +1 more source