Results 211 to 220 of about 618,324 (310)

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

Correctional officers and drug smuggling: Boundary work, horizontal surveillance, and cultural responses to drug entry

open access: yesCriminology, EarlyView.
Abstract Drug entry into prisons represents a serious issue for both incarcerated people and prison staff. Although substances enter prisons in many ways, staff drug smuggling represents a consistent problem facing correctional institutions globally. We draw on 131 interviews with correctional officers (COs) working in four Western Canadian prisons to ...
William J. Schultz   +2 more
wiley   +1 more source

De Stupro: First Insights on Rape and Its Prosecution in Maltese Courts (1701–10)

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract This article constitutes a first in‐depth investigation of rape and the prosecution of this crime in early eighteenth‐century Malta. The research, which is based on sixteen rape accusations claimed at the secular courts in Malta between 1701 and 1710, has analysed cases categorized as ‘simple rape’, ‘violent rape’ and rape committed under the ...
Vanessa Buhagiar
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

“Green Developmentalism” and the Role of International Law in Negotiating the Energy Transition

open access: yesGlobal Policy, EarlyView.
ABSTRACT Policy evolutions in North American and European capitals have prompted debates about ongoing shifts in global economic governance from a primary emphasis on promoting markets to a more extensive role for the state in steering economic relations.
Lorenzo Cotula
wiley   +1 more source

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