Results 191 to 200 of about 598,611 (284)

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

Harmonize rules for digital sequence information benefit-sharing across UN frameworks. [PDF]

open access: yesNat Commun
Sett S   +19 more
europepmc   +1 more source

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU   +2 more
wiley   +1 more source

Legal and regulatory responses to online gambling harms: a scoping review of evidence. [PDF]

open access: yesHarm Reduct J
Fisher ML   +10 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

"It's like a reverse Robin Hood-We all know they can't pay": How court actors navigate the logics of monetary sanctions. [PDF]

open access: yesCriminology
Shannon S   +8 more
europepmc   +1 more source

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