Results 31 to 40 of about 22,082 (147)

The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]

open access: yes, 2017
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core   +1 more source

Anxiety and Evidence

open access: yesPhilosophical Issues, Volume 35, Issue 1, Page 17-28, October 2025.
ABSTRACT When does an agent possess a proposition P as evidence? According to Timothy Williamson, the answer is when, and only when, they know that P. Call this view E = K. In this article, I point out an unwanted consequence of E = K, which is that people who suffer from anxiety have impoverished empirical evidence due to their anxiety.
Rhys Borchert
wiley   +1 more source

When is an alternative possibility robust? [PDF]

open access: yes, 2019
According to some, free will requires alternative possibilities. But not any old alternative possibility will do. Sometimes, being able to bring about an alternative does not bestow any control on an agent.
Bennett J.   +4 more
core   +1 more source

Measuring multinational production with foreign direct investment statistics: A survey of challenges and recent developments

open access: yesJournal of Economic Surveys, Volume 39, Issue 4, Page 1462-1487, September 2025.
Abstract Foreign direct investment (FDI) statistics are frequently used to proxy multinational production and activities of multinational enterprises (MNEs). Yet, FDI statistics have been subject to critique because FDI is also driven by financial motives that are barely related to real production activities.
Konstantin M. Wacker   +2 more
wiley   +1 more source

A Growing Sin-dustry: The History and Effects of Cigarette Excise Taxation and Regulation in the United States [PDF]

open access: yes, 2015
Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following
Rheaume, Devin A
core   +1 more source

Are presuppositions really misleading? Assessing the impact of linguistic encoding, at‐issueness, and source reliability on epistemic vigilance

open access: yesMind &Language, Volume 40, Issue 4, Page 365-385, September 2025.
Presuppositions bypass epistemic vigilance, but it is unclear if this stems from their encoding or their not‐at‐issue status. In a truth‐value judgment task, participants evaluated false statements from a suspect (low reliability) or a witness (high reliability), varying in linguistic encoding (presupposition vs.
Giulia Giunta   +2 more
wiley   +1 more source

Financing America\u27s Roads: The Past Is Prologue [PDF]

open access: yes, 2005
This article provides a historical perspective of American roadway financing. It explores revenue collection and expenditures at the federal, state, and local governmental levels. Accounting practices of the Highway Trust Fund are discussed including the
Farris, M. Theodore, Gravier, Michael
core   +1 more source

The current legislative and administrative issues of the value added tax system in Armenia [PDF]

open access: yes, 2006
Armen Alaverdyan; Vahe ...
Alaverdyan, Armen, Balayan, Vahe
core  

How to Ensure Fiscal Sustainability in Russia. [PDF]

open access: yesStud Russ Econ Dev, 2021
Sokolov IA, Belev SG, Suchkova OV.
europepmc   +1 more source

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