Results 21 to 30 of about 164 (99)
Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 412-433, June 2026.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Can Central Bank Digital Currencies Promote the Internationalization of Currencies?
European Financial Management, Volume 32, Issue 3, Page 994-1004, June 2026.ABSTRACT Using multinational data (2000–2023), this study employed system GMM and fixed‐effects models to examine CBDC's impact on currency internationalization through a framework measuring ‘market acceptance’ and ‘policy drive.’ The results indicated that CBDC advancement significantly promotes currency internationalization.
Haodong Gu
wiley +1 more source
The Voice Disrupted: Articulation, Hesitation, and Moral Seriousness in F. R. Leavis's Pedagogy
Critical Quarterly, EarlyView.
Steven Cranfield
wiley +1 more source
The restructuring directive's stay: Post‐implementation perspectives and asset‐deployment risks
International Insolvency Review, Volume 35, Issue 1, Page 145-164, Spring 2026.Abstract The Restructuring Directive addresses the stay's impact on security enforcement but not asset deployment. It leaves uncertainty on how security agreements interact with executory contracts, giving Member States discretion. This affects debtors' ability to dispose of encumbered assets and impacts creditors' contractual rights, ultimately ...
Vincent van Hoof
wiley +1 more source
Food Waste as a Property Problem
The Modern Law Review, Volume 89, Issue 2, Page 255-277, March 2026.Within a more general context of ‘overconsumption’, the United Nations estimates that annually 11.39 per cent of total global food production is wasted by households, and UN Sustainable Development Goal (SDG) 12.3 declares thoroughgoing ambitions to halve food waste by 2030. This article argues that existing efforts to address this global challenge are
Bróna McNeill, Robin Hickey
wiley +1 more source
American Business Law Journal, Volume 63, Issue 1, Page 57-78, Spring 2026.Abstract The emerging relationship between fintechs and banks has revealed antitrust's antiquation. At one time, scholars predicted that fintechs could democratize banking while providing a critical source of competition. But then banks began to acquire their digital rivals: about 900 acquisitions of fintechs have taken place since 2021.
Gregory Day, Lindsay Sain Jones
wiley +1 more source
Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley +1 more source
Trade and Domestic Distortions: The Case of Informality
Econometrica, Volume 94, Issue 2, Page 573-618, March 2026.We examine the effects of international trade in the presence of a set of domestic distortions giving rise to informality, a prevalent phenomenon in developing countries. In our quantitative model, the informal sector arises from burdensome taxes and regulations that are imperfectly enforced by the government.
Rafael Dix‐Carneiro +3 more
wiley +1 more source
International Journal of Urban and Regional Research, Volume 50, Issue 1, Page 191-220, January 2026.Abstract Henry George advocated for capturing land value increases for public ends. The active approach of public authorities organizing and financing land development can help capture higher land value increases, as Hartman and Spit indicate. However, this approach hardly happens in developing countries, where the coalition of private developers and ...
Nannan Xu
wiley +1 more source
Navigating white academe during crisis: The impact of COVID-19 and racial violence on women of color professionals. [PDF]
Gend Work Organ, 2022 Melaku TM, Beeman A.
europepmc +1 more source