Results 51 to 60 of about 229,922 (297)
Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving
Nonprofit Management and Leadership, EarlyView.ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton +6 more
wiley +1 more source
Tax Havens in the Offshore World [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause of taxation. Taxation is vital for any society because it is a revenue source for government.
Sergiu-Bogdan Constantin
doaj
Determinant of Thin Capitalization in Multinational Companies in Indonesia [PDF]
, 2018 Thin capitalization is an action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies. This research aims to obtain the empirical evidence regarding the influence of multinationalism,
Nugroho, A. (Adi) +1 more
core
The effects of single versus successive warm summers on an intertidal community
Oikos, EarlyView.To accurately predict how organisms and ecological communities will respond to future conditions caused by climate change, we must consider the temporal dynamics of environmental stressors, including the effects of repeated exposures to stress. We performed a two‐year passive thermal manipulation in coastal British Columbia, Canada to determine how ...
Amelia V. Hesketh +3 more
wiley +1 more source
Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
Econometric Research in Finance, 2020 The multiple indicators multiple causes (MIMIC) framework is used to analyze dimensions related to causation and indicators of tax haven status. Robust results were obtained that identify a country's tax burden and area as causes of a country adopting ...
Paulo Mourao
doaj
Balancing tracks and trees: Assessing railroad impact on Brazilian biodiversity
PLANTS, PEOPLE, PLANET, EarlyView.The Brazilian West–East Integration Railway (FIOL) aims to boost the national economy by improving commodity transport; however, it crosses three of Brazil's most biodiverse and fragile regions: the Caatinga, Cerrado and Atlantic Forest. Using digitised plant records and land‐use analyses, our study reveals significant vegetation loss within the ...
Ana Luiza Silva Rocha +3 more
wiley +1 more source
Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital.
Jan Rohan, Lukáš Moravec
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT This study investigates how 14 sustainable consumption and production (SCP) factors interact across four service categories—Mass Service, Professional Service, Service Factory, and Service Shop—using interpretive structural modeling (ISM). ISM enables the identification and hierarchical classification of interdependencies among SCP factors in ...
Amanda Duarte Feitosa +4 more
wiley +1 more source
Dictators Don’t Compete: Autocracy, Democracy, and Tax Competition. CES Open Forum Series #22 2018-2019 [PDF]
, 2019 It pays to be a tax haven. Ireland has become rich that way. Why do not all countries follow the Irish example, cut their capital taxes and get wealthy? One reason is structural. As the economic standard model of tax competition explains, small countries
Genschel, Philipp +2 more
core
Sustainable Development, EarlyView.ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley +1 more source