Results 81 to 90 of about 11,069 (256)
The British Journal of Sociology, EarlyView.ABSTRACT Family financial assistance with home ownership has attracted significant scholarly attention in recent years. However, the role of culture and ethnicity, transnational ties, and migration in this practice remains significantly under‐addressed.
Julia Cook
wiley +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal 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
Global Policy, EarlyView.ABSTRACT Starting with the Facebook‐Cambridge Analytica scandal and its link to Brexit and the 2016 US elections, the nexus among online political advertising, micro‐targeting, and data‐driven electoral campaigning has revealed its disruptive potential for democracies.
Enea Fiore +2 more
wiley +1 more source
Western Balkans as the Frontline of Russian Hybrid Warfare
Global Policy, EarlyView.ABSTRACT Hybrid warfare (HW) scholarship acknowledges the phenomenon's contextual and temporal specificity, yet its dominant conceptual framing has generated a literature largely centred on identifying and categorising hybrid activities. This focus has left the contextual vulnerabilities that enable hybrid threats (HTs) and shape an adversary's ...
Vesna Bojicic‐Dzelilovic
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
Geologija, 1991 Hercynian crystalline complex of the Slavonian Mountains and surrounding basement of the Pannonian Basin comprises the following units: (1) anchimetamorphic and very low-grade metamorphic rocks with metabasic igneous rocks, (2)progressive metamorphic ...
Jakob Pamić, Marvin Lanphere
doaj
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Agricultural and Forest Entomology, EarlyView.Global climate change will modify the distribution areas of important cereal bugs by changing environmental conditions. Information on their dispersal possibilities can help to clarify their future economic importance and damage potential. In this study, we modelled the current potential and future distribution of four important pests by using the ...
Szilvia Gibicsár +2 more
wiley +1 more source
Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia
Australian Journal of Politics &History, EarlyView.This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley +1 more source
Allergy, EarlyView.ABSTRACT Background Allergic rhinitis (AR) impacts quality of life, work and school productivity. Over the last years, an important body of evidence resulting from mHealth data has led to a better understanding of AR. Such advances have motivated an EAACI‐endorsed update of the Allergic Rhinitis and its Impact on Asthma (ARIA) guidelines (ARIA 2024 ...
Bernardo Sousa‐Pinto +252 more
wiley +1 more source