Results 181 to 190 of about 1,951 (305)

Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany

open access: yesFiscal Studies, EarlyView.
Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley   +1 more source

The carbon content of billionaire wealth: composition, concentration and taxation

open access: yesFiscal Studies, EarlyView.
Abstract How large are billionaires' carbon footprints? While increasing evidence highlights large disparities in emissions between and within countries, detailed individual‐level data on emissions portfolios remain scarce. In this paper, we analyse the wealth composition of the top 500 billionaires and construct a dataset linking each of their assets ...
Krystian Bua   +5 more
wiley   +1 more source

Iflaviruses in arthropods: when small is mighty

open access: yesInsect Science, EarlyView.
Many arthropod species harbor iflaviruses, which often cause covert (asymptomatic) infections, but may still affect host fitness. We review the impact of iflaviruses on arthropod fitness, immunity, behaviour as well as the iflavirus’ host range, transmission, tissue tropism and the interactions with other microorganisms within arthropods.
Annamaria Mattia   +3 more
wiley   +1 more source

Temporal Responses to Warming: Do Wild Herbivores Trade Off Heat, Predators, and Humans?

open access: yesIntegrative Zoology, EarlyView.
We untangled how summer temperature, predators, and humans influenced behavioral responses in two deer species. Both reduced their daily activity level in response to warming, yet only roe deer increased nocturnality to avoid heat. Conversely, fallow deer traded off heat avoidance with predator avoidance.
Noemi Pallari   +6 more
wiley   +1 more source

Navigating the Indo‐Pacific: The EU's 2025 Council Conclusions Amidst Geopolitical Uncertainty

open access: yesGlobal Policy, EarlyView.
ABSTRACT More than four years after the EU released its Indo‐Pacific Strategy (in April 2021), the Council of the EU provided fresh ‘Conclusions’ (in October 2025) stating that the EU should ‘further intensify its strategic focus, presence, visibility and actions in the Indo‐Pacific’.
Nicholas Ross Smith   +3 more
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

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