The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
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Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
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Schizophrenia Spectrum Disorders: Linking Motor and Process Skills, Sensory Patterns, and Psychiatric Symptoms [PDF]
Background: Consistent evidence suggests sensory abnormalities and skill deficits in people with Schizophrenia Spectrum Disorder (SSD). Further exploration of their sensory patterns and performance skills is warranted to promote community participation ...
Falk-Kessler, Janet, Halperin, Lola
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Source Credibility Matters: Does Automated Journalism Inspire Selective Exposure?
To examine whether selective exposure occurs when people read news attributed to an algorithm author, this study conducted a 2 (author attribution: human or algorithm) × 3 (article attitude: attitude-consistent news, attitude-challenging news, or neutral
Chenyan Jia, Thomas J. Johnson
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The role of emotional styles in information avoidance regarding negative news
Introduction. This study explores the influence of emotional styles on students’ information avoidance behaviour, particularly about negative news. Method. Using a sample of participants, we employed the Emotional Styles Questionnaire (ESQ) to measure
Mahsa Torabi +2 more
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The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik +119 more
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The influence of national culture on the attitude towards mobile recommender systems [PDF]
This is the post-print version of the final paper published in Technological Forecasting and Social Change. The published article is available from the link below.
Choi, JW, Lee, H, Lee, HJ, Sajjad, F
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An investigation to establish whether property maintenance can diminish the number of empty commercial buildings in Sheffield and Leeds [PDF]
Property maintenance has long been considered an undesirable and overlooked area amongst the construction and property industries; however, a large proportion of construction output comes from such maintenance works.
Franks, Ann, Goody, Gareth E S
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Sammendrag Sjeldenkonsumenter av nyheter anses ofte i forskningsdiskursen som et demokratisk problem. Imidlertid har forskningen liten innsikt i deres livsverden.
Anders Helgerud
doaj +1 more source
Walmart On Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
This report finds that the American public is providing enormous tax breaks and tax subsidies to Walmart and the Walton family, further boosting corporate profits and the family's already massive wealth at everyone else's expense.
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