Results 111 to 120 of about 38,903 (299)

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

The history, evolution and future of tax havens [PDF]

open access: yes, 2017
Treball Final de Grau. Codi: FC1049. Curs acadèmic: 2016/2017Since the very early 20th century tax havens have played a very important role in global economy. Corporations and individuals have always seeked their services in order to avoid tax.
Guerrero Gómez, Náyade
core  

Dutch dilemma: Housing prices and flood risk exposure

open access: yesReal Estate Economics, EarlyView.
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz   +2 more
wiley   +1 more source

THE LEGAL REGIME OF FISCAL PARADISES - PRODUCTS OF GLOBALIZATION [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2018
The term " tax haven" is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some income categories, a certain level of banking o commercial secret, requirements minima from the central bank and no ...
OANA RĂVAŞ
doaj  

Tax Havens: International Tax Avoidance and Evasion [PDF]

open access: yes, 2015
Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations
Gravelle, Jane G
core   +2 more sources

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports

open access: yesRevista de Economía Mundial
Profit-Shifting is an aggressive tax planning activity that erodes public revenues worldwide. Using statistics based on recent Country-by-Country Reports, this article identifies both descriptively and econometrically the existence of such activity by ...
Ángela Castillo Murciego   +1 more
doaj   +1 more source

Revisiting International Political Leadership: Nordic Leadership in Informal Intergovernmental Climate Organisations

open access: yesGlobal Policy, EarlyView.
ABSTRACT The growing significance of informal intergovernmental organisations (IIGOs) in global politics necessitates a re‐evaluation of leadership dynamics. We develop a theory framework that enables us to explain why countries take on leadership roles in IIGOs, with a specific focus on climate politics.
Christin Heinz‐Fischer   +1 more
wiley   +1 more source

The Use of Tax Havens in Exemption Regimes [PDF]

open access: yes
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Anna Gumpert   +2 more
core  

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