Results 121 to 130 of about 1,710,829 (347)

Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?

British Journal of Management, EarlyView.
Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto, Indrarini Laksmana, Hoyoung Kim, Sergio Garcia‐Vega, Andreas G.F. Hoepner   +4 more
wiley   +1 more source

Pollock, Macomber, and the Role of the Federal Courts in the Development of the Income Tax in the United States [PDF]

, 2010
Crane notes that the federal income tax is much more a lawyer\u27s tax than either the income taxes of other jurisdictions or the several nonincome federal taxes.
Crane, Charlotte
core   +1 more source

The introduction of an appeals court in Dutch tax litigation [PDF]

Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a ...
Kamphorst, Jurjen J.A., Van Velthoven, Ben C.J.   +1 more
core   +1 more source

Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation [PDF]

, 2007
After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators”
Pincus, Mark S.
core   +1 more source

The Multilevel Implications of a Sinn Féin Government in Ireland

The Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.
Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley   +1 more source

Of Punitive Damages, Tax Deductions, and Tax-Aware Juries: A Response to Polsky and Markel [PDF]

, 2010
In “Taxing Punitive Damages,” Gregg D. Polsky and Dan Markel argue that defendants paying punitive damages are under-punished relative to juries’ intentions, because tax-unaware juries do not take into account the fact that the deductibility of punitive ...
Zelenak, Lawrence A.
core   +1 more source

The Forthcoming General Election in the Republic of Ireland: Winds of (Left‐Wing) Change or Plus Ça Change?

The Political Quarterly, Volume 96, Issue 1, Page 180-188, January/March 2025.
Abstract The forthcoming general election will be the most consequential electoral contest for the Republic of Ireland in a century. The polity is situated in truly novel territory with the potential for an historic first: the incoming of a Sinn Féin‐led, left‐wing government.
Chris Ó Rálaigh
wiley   +1 more source

Centralised by Design: Anglocentric Constitutionalism, Accountability and the Failure of English Devolution

The Political Quarterly, Volume 96, Issue 1, Page 189-198, January/March 2025.
Abstract The Labour manifesto in this year's election implied a radical restructuring of the UK state, the way in which England is governed and in relations across the United Kingdom. The aim of making English devolution the ‘default option’ is set against fifty years of unsuccessful and partial devolution initiatives which have failed to reverse the ...
John Denham, Janice Morphet
wiley   +1 more source

Niekonstytucyjność odwołań do „przepisów o ruchu drogowym” w zakresie obowiązku podatkowego oraz zwolnień w podatku od środków transportowych

Studia Prawa Publicznego
The aim of this article is to analyse the compliance of the provisions of the Local Taxes and Fees Act (hereafter: LTFA), regulating tax liability and subject exemptions in the transport vehicle tax, with the Constitution of the Republic of Poland.
Chrystian Szpilski
doaj   +1 more source

Ed Davey's Tory Removals: The Liberal Democrats and the 2024 General Election

The Political Quarterly, Volume 96, Issue 1, Page 83-90, January/March 2025.
Abstract The 2024 general election represented a remarkable comeback for the Liberal Democrats. Less than a decade on from the coalition and the 2015 election debacle, Sir Ed Davey's party reclaimed third‐party status in the House of Commons with seventy‐two MPs—the largest total for the Liberal Democrats or their Liberal Party predecessors since the ...
Peter Sloman
wiley   +1 more source