Results 151 to 160 of about 4,922 (285)

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

Iran's humanitarian crisis: war, legality, and the erosion of population health. [PDF]

open access: yesLancet Reg Health Eur
Blanchet K   +3 more
europepmc   +1 more source

Fertilising Climate Policy: The Dual Impact of CBAM on EU Agricultural Emissions and Regional Disparities

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT The Carbon Border Adjustment Mechanism (CBAM), scheduled to become fully operational in 2026, is designed to complement the EU Emissions Trading System (ETS) by replacing free emission allowances and preventing carbon leakage to non‐EU regions. CBAM initially covers energy‐intensive sectors, including mineral nitrogen (N) fertiliser production.
Davit Stepanyan   +6 more
wiley   +1 more source

Lung cancer screening in transition: highlights from the 3rd Oslo Lung Cancer Symposium, 2025. [PDF]

open access: yesEur Clin Respir J
Khalife G   +10 more
europepmc   +1 more source

From Data to Knowledge to Wisdom: Lessons Learned From the Vancouver Rat Project

open access: yesIntegrative Zoology, EarlyView.
A synthesis of 15 years of research conducted by the Vancouver Rat Project revealed that: (1) Pathogen ecology within rat colonies is the result of complex interactions among rats, pathogens, and vectors. (2) Local and global population structures influence rat and pathogen ecology.
Chelsea G. Himsworth, Kaylee A. Byers
wiley   +1 more source

Symptom burden in middle-aged women, the role of immigrant status. [PDF]

open access: yesBMC Public Health
Shakeel N   +6 more
europepmc   +1 more source

New Frontiers in EU Trade Policy: Moving Beyond Conventional Trade Agreements

open access: yesGlobal Policy, EarlyView.
ABSTRACT As the rules‐based international trading system faces stagnation and increasing unilateralism, the European Union's trade policy must evolve beyond conventional free trade agreements (FTAs). This article examines recent trends in EU trade agreements, highlighting not only their expanded scope to include areas such as digital trade ...
Niall Moran
wiley   +1 more source

Foreign Aid and Domestic Politics Implications for Aid Selectivity [PDF]

open access: yes
The links between foreign aid and policies in developing countries have been at the forefront of the policy debate for decades. An emerging consensus touts aid selectivity as the solution to the failures of conditionality.
Hagen, Rune Jansen
core  

The EU Space Act's Global Reach: Legal Considerations on the Envisaged Application to Non‐EU Operators

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines what is known at this stage, before the envisaged publication of the legislative proposal by the European Commission in March/April 2025, about the European Union's Space Act, focusing on its potential application to non‐EU operators.
Ingo Baumann, Katharina Prall
wiley   +1 more source

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