Results 41 to 50 of about 5,422 (137)

The War of the Pacific and Chilean public revenues: Reallocation of the tax burden and institutional change

The Economic History Review, Volume 79, Issue 2, Page 575-599, May 2026.
Abstract A substantial body of literature has considered warfare a fundamental driver of fiscal capacity. We argue that the nature of the tax base available to governments can either foster or constrain the ability and incentives of central elites to impose their legitimacy once the war is over.
Oriol Sabaté, José Peres‐Cajías
wiley   +1 more source

Income taxes and redistribution in the early twentieth century

The Economic History Review, Volume 79, Issue 2, Page 634-660, May 2026.
Abstract This paper examines the distributive effects of personal income taxation in Sweden, the United Kingdom, and the United States during the first half of the twentieth century. We estimate the evolution of marginal and average effective tax rates across the income distribution and calculate the corresponding indices of progressivity and ...
Sara Torregrosa‐Hetland, Oriol Sabaté
wiley   +1 more source

Mujeres Públicas and women in public: Scrutinising the history of prostitution in eighteenth‐ and nineteenth‐century Mexico

Gender &History, Volume 38, Issue 1, Page 86-101, March 2026.
Abstract Past studies of prostitution have mislabelled Mexican women as prostitutes when it is not clear that they had engaged in transactional sex. Here, we examine the history of prostitution between 1750 and 1865, detailing both legal frameworks and judicial evidence to address the reasons for the inflation of prostitution's presence in Mexico ...
Nora E. Jaffary, Luis Londoño
wiley   +1 more source

Genetic origins and climate‐induced erosion in economically important Asian walnuts

Conservation Biology, Volume 40, Issue 1, February 2026.
Abstract The global climate is undergoing unprecedented changes, posing significant threats to species persistence. However, the spatiotemporal impacts on genetic diversity remain poorly understood, hindering species conservation and management. Walnuts, generally referred to as Juglans regia and J. sigillata, are economically vital in Asia, but little
Peng‐Zhen Fan, Guang‐Fu Zhu, Moses C. Wambulwa, Richard I. Milne, Zeng‐Yuan Wu, Ya‐Huang Luo, Robabeh Shahi Shavvon, Alistair S. Jump, Debabrata Maity, Lian‐Ming Gao, Hai‐Ling Qi, Hong‐Yu Wu, Xing Kong, Raees Khan, Li‐Jun Yan, Yerlan Turuspekov, De‐Zhu Li, Jie Liu   +17 more
wiley   +1 more source

Goodbye connections, hello Bagehot: democratization, lender of last resort independence and bank failures in Spain in 1931

The Economic History Review, Volume 79, Issue 1, Page 89-132, February 2026.
Abstract Did democratization reduce the likelihood of politically connected bank bailouts in the past? What role did private central banks play as independent lenders of last resort? To answer these questions, this article provides new detailed archival evidence on the causes of bank failures in Spain in July 1931.
Enrique Jorge‐Sotelo
wiley   +1 more source

Jorge Luis Borges' Medieval Aesthetics of Failure

Critical Quarterly, EarlyView.
Irina Dumitrescu
wiley   +1 more source

Mills and society in early medieval northern Italy

Early Medieval Europe, Volume 34, Issue 1, Page 3-33, February 2026.
Drawing on the extensive documentary record of northern Italy, available archaeological evidence, and comparative case studies from early medieval Europe, this study demonstrates that mill‐based landscapes in the Po and Friuli‐Venetian plains were shaped by society as a whole.
Marco Panato
wiley   +1 more source

A new phylogeny of Anastrepha (Diptera: Tephritidae) based on nuclear loci obtained by phylogenomic methods

Systematic Entomology, Volume 51, Issue 1, January‐March 2026.
We present an extensive phylogenetic analysis, based on 293 nuclear loci and 728 individuals representing 237 species of Anastrepha, the largest and most economically important New World genus of Tephritidae. The analysis strongly supports the monophyly of most Anastrepha species groups, also revealing previously unknown relationships among species and
Allen L. Norrbom, Erick J. Rodriguez, Gary J. Steck, Brian K. Cassel, Raul Ruiz‐Arce, Alies Muller, Anielkoemar Gangadin, Marcoandre Savaris, Norma Nolazco, Henry Troya, Pablo Rodriguez, Yahaira Peñaloza Barria, Josué Madriz Picado, Pedro Alexander Rodriguez Clavijo, Matthew R. Moore, Marc Branham, Bruce D. Sutton, Tyler Raszick, Escher Cattle, Brian M. Wiegmann   +19 more
wiley   +1 more source

H-industria. Revista de historia de la industria y el desarrollo en América Latina

H-Industri@
H-industria. Revista de historia de la industria y el desarrollo en América Latina, 18 (34), Primer Semestre 2024.
Revista H-industria
doaj   +1 more source

Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach

Accounting &Finance, Volume 65, Issue 4, Page 3664-3687, December 2025.
ABSTRACT Sustainability assurance practice remains highly fragmented, resulting in considerable variation in assurance outcomes. Using a dataset of 1465 assurance reports (2018–2022), this study investigates the relationship between the level of assurance professionalism reflected in assurance reports and idiosyncratic risk in carbon‐intensive firms ...
Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Javier Perote‐Peña   +2 more
wiley   +1 more source