Results 201 to 210 of about 712,703 (296)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

The correlation between sanction adjustments and drunk‐driving violations and related outcomes in Taiwan: A nationwide interrupted time series analysis

open access: yesAddiction, EarlyView.
Abstract Background and aims Drunk‐driving accounts for a significant portion of traffic crashes in Taiwan. From 2008 to 2013, both the Taiwan Legislative Yuan and the federal administrative agencies collaborated to increase drunk‐driving penalties.
Ling‐Wei Kuo   +9 more
wiley   +1 more source

Liberalism as a Way of Political Life: The Case of George Brandis

open access: yesAustralian Journal of Politics &History, EarlyView.
The lawyer, politician, and diplomat George Brandis was the leading intellectual representative of moderate or “small‐l” liberalism in the contemporary Liberal Party. He criticised John Howard for an ad hoc balancing of liberalism and conservatism. Brandis believed the Liberal Party necessarily included conservatives, but to him their role was to be a ...
Geoffrey Robinson
wiley   +1 more source

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