Results 201 to 210 of about 1,890 (270)

Advancing progress on tobacco control in low-income and middle-income countries through economic analysis. [PDF]

open access: yesTob Control
Small R   +7 more
europepmc   +1 more source

Reaching the Summit or a Plateau? The EU–New Zealand Relationship in the Indo‐Pacific

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines New Zealand's perceptions of the European Union's Indo‐Pacific Strategy through interviews with government officials and foreign policy influencers. Despite viewing the EU positively as a like‐minded partner committed to the rule‐based international order, New Zealand respondents demonstrated limited understanding of the ...
Matthew Castle   +4 more
wiley   +1 more source

Climate Negotiations Under Scrutiny: Are UNFCCC COPs Up To the Challenge?

open access: yesGlobal Policy, EarlyView.
ABSTRACT The 1992 United Nations Framework Convention on Climate Change (UNFCCC) plays a crucial role in global efforts to tackle the climate crisis. At annual Conferences of the Parties (COPs) and intersessional meetings, the international community gathers to advance climate policy and action.
Franziska Petri, Jan Karlas
wiley   +1 more source

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis   +2 more
wiley   +1 more source

The effect of addback statutes on CEO compensation

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

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