Results 91 to 100 of about 229,922 (297)

Does Inequality Blur Class Lines? Meritocratic Attitudes in Comparative Perspective

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Scholars of inequality generally find that lower‐class individuals are more skeptical of meritocratic narratives that link economic success to individual work effort. However, past research has yielded inconclusive findings about how economic inequality affects meritocratic attitudes across different class groups.
Roshan K. Pandian, Ronald Kwon
wiley   +1 more source

Privileged Precarity: How the Mobile Middle Class Leverage Housing Insecurity as Labour Market Strategy

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT How does the ability to weather insecurity give some an upper‐hand over others? This paper examines the interrelationship between housing and labour market precarity among middle class young professionals. Drawing on interviews with residents of co‐living schemes—for‐profit shared housing where tenants are on temporary rental contracts—it ...
Tim White
wiley   +1 more source

Financial contagion reloaded: the case of Cyprus [PDF]

open access: yesGlobal Economic Observer, 2013
In the present case study, our main objective is to bring to the forefront the main factors that led to the double-dip recession of the Cypriot economy.
Iulia Monica Oehler-Sincai
doaj  

Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]

open access: yes, 2001
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to ...
Mintz, Jack, Smart, Michael
core  

Informed Trade of Earnings Announcements

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper examines how market participants trade on private information about firm fundamentals using the largest known case of informed trade of earnings announcements. From 2011 to 2015, a cartel of sophisticated traders illegally obtained early access to and traded on over 1,000 firm earnings announcements.
CHLOE XIE
wiley   +1 more source

Elective Taxation on Inbound Real Estate Investment [PDF]

open access: yes, 2016
Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S.
Herzig, David J.
core   +1 more source

Heterogeneous Spillover Effects: How FDI in Resources Extraction, Manufacturing, and Services Affect Sectoral Carbon Emissions in the MENA Region

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT The MENA region faces a critical challenge: balancing economic growth spurred by foreign direct investment (FDI) with environmental sustainability. While FDI can bring technological advancements and capital, concerns exist about its potential to exacerbate environmental degradation, particularly carbon emissions.
Brahim Bergougui, Syed Mansoob Murshed
wiley   +1 more source

FATHOMING TAX HAVENS CLIMATE THROUGH A CONSEQUENTIALIST VERSUS A DEONTOLOGICAL MORAL LENS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
By means of an extensive methodological apparatus including analysis of chain base indexes, comparisons, syntheses and case studies, literature review of scientific articles, books or official documents released by international organizations and ...
LARISSA BǍTRÂNCEA   +2 more
doaj  

Tax Haven and Development Partner: Incoherence in Dutch Government Policies [PDF]

open access: yes
This paper focuses on a relatively new issue in the debate on policy coherence for development: the incoherence between tax and aid policies, using a case study of the Netherlands as illustration.
Van Dijk, Michiel, Weyzig, Francis
core   +1 more source

Philip Hammond should shelve Osborne’s plan to cut corporation tax [PDF]

open access: yes, 2016
In the wake of Brexit, George Osborne planned to “woo business” by reducing corporation tax – already heading for 17 per cent, the lowest rate in the G20, by 2020 – to less than 15 per cent.
Knott, Judith
core  

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