Results 261 to 270 of about 583,869 (368)

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

Artificial Intelligence-Assisted Colonoscopy With or Without Mucosal Exposure Device for Detection of Colorectal Adenomas: A Meta-Analysis. [PDF]

open access: yesEndosc Int Open
Beran A   +9 more
europepmc   +1 more source

Sociology and The Complexity of What Is Missing

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT What is ‘missed’ by sociological literature underpinned by assumptions of presence that a missing approach can rectify? I appropriate a metaphysics of presence and an alternative focus on what is missing as ontological foci to revisit complexity studies in sociology.
Konstantinos Poulis
wiley   +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

Heterogeneous Spillover Effects: How FDI in Resources Extraction, Manufacturing, and Services Affect Sectoral Carbon Emissions in the MENA Region

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT The MENA region faces a critical challenge: balancing economic growth spurred by foreign direct investment (FDI) with environmental sustainability. While FDI can bring technological advancements and capital, concerns exist about its potential to exacerbate environmental degradation, particularly carbon emissions.
Brahim Bergougui, Syed Mansoob Murshed
wiley   +1 more source

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