Results 141 to 150 of about 399,254 (303)
THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco
International Journal of Urban and Regional Research, EarlyView.Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley +1 more source
Audit probability versus effectiveness: The Beckerian approach revisited [PDF]
, 2012 The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core
International Journal of Urban and Regional Research, EarlyView.Abstract Marketplaces, crucial sites for low‐income populations as sources of affordable goods and social interaction, are at a critical juncture. They are experiencing decline due to the rise of shopping centres and neglect by public authorities, while at the same time being rediscovered as tourist attractions, sources of profit and tools for urban ...
Francesca Ru
wiley +1 more source
The British Journal of Sociology, EarlyView.ABSTRACT Tracing the early adoption of computer gang databases by the Los Angeles County Sheriff's Department and the Los Angeles Police Department in the 1980s to the deployment of computationally‐assisted surveillance during the Vietnam War, this paper uses a genealogical approach to compare surveillance technologies developed across the arc of ...
Christina Hughes
wiley +1 more source
Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú
Thēmis, 2013 In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy.
Roger Yon Ruesta +1 more
doaj
Taking Stock: Elite Studies and Social Change
The British Journal of Sociology, EarlyView.ABSTRACT This article provides a systematic synthesis of contemporary elite sociology through the analytical lens of change and stability. We distinguish between two types of change: change within elites, referring to transformations in elite composition, circulation, or internal characteristics; and change by elites, designating processes whereby ...
Lena Ajdacic +13 more
wiley +1 more source
Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”
The British Journal of Sociology, EarlyView.ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser +2 more
wiley +1 more source
Informed Trade of Earnings Announcements
Journal of Accounting Research, EarlyView.ABSTRACT This paper examines how market participants trade on private information about firm fundamentals using the largest known case of informed trade of earnings announcements. From 2011 to 2015, a cartel of sophisticated traders illegally obtained early access to and traded on over 1,000 firm earnings announcements.
CHLOE XIE
wiley +1 more source
Tax Crimes. A Comparative Study
Revista de Derecho Uninorte, 2018 Ricardo Echavarría Ramírez +1 more
openaire +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley +1 more source