Results 11 to 20 of about 848,657 (145)

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

JCMS: 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

Journal 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, Stefano Pascucci, Teresa Panico   +2 more
wiley   +1 more source

Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21

Studia Prawnicze KUL
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
doaj   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

Public 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

“Justifying Military Conscription”

Philosophical Perspectives, EarlyView.
ABSTRACT I argue that wartime military conscription can be justified only if potential conscripts have duties to enlist, or duties to participate in an enlistment lottery, that conscription forces them to discharge. I explore whether our interpersonal duties to rescue can ground a duty to enlist.
Helen Frowe
wiley   +1 more source

Regulating via Conditionality: The Instruments of the New Industrial Policy

Regulation &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?

Regulation &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, Eyal Peer, Yuval Feldman   +2 more
wiley   +1 more source

Artificial Intelligence, Regulatory Capacity, and the Adaptive State

Regulation &Governance, EarlyView.
ABSTRACT Artificial intelligence is changing not only what regulators govern but the informational environment through which regulation is conducted. Regulators increasingly use advanced analytics to process evidence and target supervisory attention, while regulated organizations deploy AI across their operations. This paper develops the concept of the
Chris Doyle, Martin Cave, William Webb
wiley   +1 more source

Tax Evasion in the Philippines, 1981-1985 [PDF]

From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism.
Manasan, Rosario G.
core   +2 more sources

Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany

Fiscal Studies, Volume 47, Issue 3, Page 365-384, September 2026.
Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley   +1 more source