Results 61 to 70 of about 131 (131)

Learning From 25 Years of Changes in Business Tax Policy

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

Due Diligence Regulation and Sustainability Governance in Value Chains: Lessons From the South African Wine Sector

open access: yesRegulation &Governance, EarlyView.
ABSTRACT A recent raft of due diligence regulation (DDR) addressing social and environmental conditions in global value chains (GVCs) has spread across the UK and Europe. An emerging literature on DDR highlights the politics of its formation. Yet, we know little about how existing sustainability governance along GVCs interacts with DDR or the wider ...
Matthew Alford   +4 more
wiley   +1 more source

Understanding Corporate Criminal Careers: Insights From a Systematic Narrative Review of Longitudinal Studies

open access: yesRegulation &Governance, EarlyView.
ABSTRACT In a systematic narrative review of 33 longitudinal corporate crime studies, we identify and describe corporate criminal career dimensions: participation, frequency, crime mix, and duration. Themes and patterns across data sources are assessed, including information collected that informs a corporate criminal career perspective and what ...
Marieke H. A. Kluin   +3 more
wiley   +1 more source

The Many Shades of Clouds: How Law Fails (Us) in Seeing Power in the Digital Economy

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Cloud infrastructures form the backbone of our contemporary (digital) production environment. Despite their centrality, legal and scholarly practice have not been treating cloud infrastructures as single objects of/for study. In other words, we have laws for regulating services and products that flow from (within) cloud infrastructures, but we
Petros Terzis   +2 more
wiley   +1 more source

Does the European Union ‘Rule the World’? Competition Law Diffusion to Singapore and Hong Kong

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This article examines why Singapore and Hong Kong adopted competition law by testing four diffusion mechanisms: coercion, competition, learning, and the Brussels Effect. Using structured process tracing and extensive archival evidence, it evaluates the distinct observable implications of each mechanism.
Yannis Karagiannis
wiley   +1 more source

GDP and GDI Growth Accounting in the Open Economy: Multiplicative Fisher Decompositions

open access: yesReview of International Economics, EarlyView.
ABSTRACT While most national statistical agencies still use chained Laspeyres indices in their national accounts, the U.S. Bureau of Economic Analysis (BEA) and Statistics Canada have been at the forefront for the past two decades by using instead a superlative index—the Fisher index—when computing price and quantity indices for GDP and its components.
Ulrich Kohli
wiley   +1 more source

Defining High‐Impact AI in Autonomous Shipping: Legal Frameworks, Supply Chain Resilience, and Maritime Safety Dimensions

open access: yesTransportation Journal, Volume 65, Issue 4, Autumn 2026.
ABSTRACT The rapid emergence of Maritime Autonomous Surface Ships (MASS) has made the governance of artificial intelligence systems a question of immediate regulatory urgency. The European Union's Artificial Intelligence Act (2024) and the Republic of Korea's AI Framework Act (2025) are the first two horizontal, binding, risk‐tiered AI statutes in ...
Sihyun Kim, Tae Jung Park
wiley   +1 more source

Bring Out the Bulls: Employment Dynamics of Incumbent Trucking Firms During Highly Expansive Market Conditions

open access: yesTransportation Journal, Volume 65, Issue 4, Autumn 2026.
ABSTRACT Studying employment dynamics (e.g., the rates at which firms add or shed jobs) of trucking firms is critical to inform theory and public policy. We examine incumbent trucking firm employment dynamics during the highly expansive period of March 2020–March 2021, when the COVID‐19 pandemic delivered an exogenous shock, upending established ...
Jason W. Miller   +2 more
wiley   +1 more source

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