Results 21 to 30 of about 848,657 (145)
The Voice Disrupted: Articulation, Hesitation, and Moral Seriousness in F. R. Leavis's Pedagogy
Critical Quarterly, EarlyView.
Steven Cranfield
wiley +1 more source
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, Volume 35, Issue 2, Page 471-496, Summer 2026.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
Review 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
Philosophy 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
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
Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices.
Dirk Niepelt
core
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
Trading Off Tax Distortion and Tax Evasion [PDF]
Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage
Robin Boadway, Wolfram F. Richter
core
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
Tax evasion and tax changes in Hungary [PDF]
Tax evasion reduces the efficiency of the economy as unequal opportunities of tax evasion leads to an inefficient distribution of resources. In Hungary, based on data for 2005–2006, tax evasion resulted in a transfer of 7.9 per cent of GDP from taxpayers
Judit Krekó, Gábor P. Kiss
core