Results 111 to 120 of about 38,903 (299)
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]
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
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]
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]
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
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
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
The nature and sources of international variation in formal institutions related to initial coin offerings: preliminary findings and a research agenda. [PDF]
Kshetri N.
europepmc +1 more source
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]
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
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