Results 11 to 20 of about 164 (99)

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

open access: yesInternational Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Syphilis and ‘Sons of Empire’: The ‘Prostitute’ and Britain's Fighting Arm in Nineteenth ̵ Century Colonial Punjab

open access: yesGender &History, EarlyView.
ABSTRACT The British army in India took great care to provide European troops with facilities for sexual relations while anxiously managing venereal disease. Examining archival evidence, political debates and medical discourse from the nineteenth century, this article examines the colonial military enterprise of regulated prostitution in colonial ...
Sameera Chauhan
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source

Theorizing Waste as a Technique of Power in Capitalistic Stakeholder Relations

open access: yesJournal of Management Studies, EarlyView.
Abstract Waste is an important socio‐ecological challenge of contemporary capitalism, contributing to climate change and environmental degradation. Despite its pervasiveness and its impacts on diverse stakeholders, it yet remains largely underexplored in management and organization studies.
Elise Lobbedez   +2 more
wiley   +1 more source

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

Regulating via Conditionality: The Instruments of the New Industrial Policy

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley   +1 more source

Competing Under Oath: Can Honesty Pledges Reduce Cheating in Competitive Environments?

open access: yesRegulation &Governance, EarlyView.
ABSTRACT People frequently compete with one another for awards, benefits, contracts, positions, or roles. One of the regulatory challenges in these contexts lies in preventing people from making dishonest claims to win such competitions. Honesty pledges, asking people to commit to ethical behavior ex ante, have been found to reduce cheating under non ...
Ronit Montal‐Rosenberg   +2 more
wiley   +1 more source

Tackling the Regressivity at the Top of the Italian Tax System: An Optimal Taxation Framework With Heterogeneous Returns to Capital

open access: yesReview of Income and Wealth, Volume 72, Issue 3, August 2026.
ABSTRACT In this work, we exploit the new data available from the European Central Bank's Distributional Wealth Accounts to reconstruct the distribution of capital income in Italy by accounting for heterogeneous returns to capital. We find stark disparities in returns to wealth: average rates rise from 2.5% for the bottom 90% to 5% for the top 10% of ...
Matteo Dalle Luche   +4 more
wiley   +1 more source

Metaethics and the Functions of Moral Language

open access: yesPhilosophy and Phenomenological Research, Volume 113, Issue 1, Page 74-87, July 2026.
ABSTRACT Metaethics has long included debates about the function of moral discourse. Some have argued that moral statements express our attitudes, others that they serve as prescriptions for how to act, still others that they describe moral facts or properties.
Amie L. Thomasson
wiley   +1 more source

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