Results 121 to 130 of about 993,596 (246)

The Old Regime (of Mutualisation) and the Revolution (of Big Data)

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT In his classic work L'ancien régime et la révolution, Alexis de Tocqueville proposes a reinterpretation of the French Revolution: behind the spectacular ruptures associated with the event, profound continuities are at play. Beyond the specific case of the French Revolution, Tocqueville calls for vigilance in mobilizing the notion of revolution
Pierre Francois
wiley   +1 more source

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley   +1 more source

Review and Analysis of National Monitoring Systems for Antimicrobial Resistance in Animal Bacterial Pathogens in Europe: A Basis for the Development of the European Antimicrobial Resistance Surveillance Network in Veterinary Medicine (EARS-Vet). [PDF]

open access: yesFront Microbiol, 2022
Mader R   +26 more
europepmc   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

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