Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]
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 ...
Jack Mintz, Michael Smart
core
Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures. [PDF]
Br J SociolSurak K, Inkley J.
europepmc +1 more source
Tax abuse-The potential for the Sustainable Development Goals. [PDF]
PLOS Glob Public Health, 2022 O'Hare BAM +6 more
europepmc +1 more source
Do Intoxicated Offenders Deserve Harsher Sentences? Questioning Veritas in Vino
Journal of Social Philosophy, EarlyView.ABSTRACT Criminal courts increasingly treat intoxication as an aggravating rather than a mitigating factor in sentencing. This shift, seen in Australian law and other jurisdictions, raises the prospect of unjust outcomes. We examine this trend through the lens of desert‐based justifications for punishment, setting aside questions of deterrence and ...
Mary Jean Walker, Daniel B. Cohen
wiley +1 more source
A legal battle between Ecuadorian citizens and corporate power. [PDF]
J Glob HealthSisa I, Mena MB.
europepmc +1 more source
Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Inter Econ, 2021 Viegas M, Dias A.
europepmc +1 more source
Life span policies and macroeconomic transition will help the 21st-century brain health revolution in developing countries. [PDF]
Alzheimers DementMostert CM +11 more
europepmc +1 more source
Place-Based Strategies Addressing Neighborhood Environments to Improve Perinatal and Preterm Infant Outcomes. [PDF]
Children (Basel), 2023 Nelin TD, Scott KA, Just AC, Burris HH.
europepmc +1 more source
How Do They Feel? Processing Others’ Emotions in Second Language Discourse
Language Learning, EarlyView.Abstract Emotion that is implied rather than literally expressed requires the processing of literal and pragmatic information. Processing multiple information types is an easy, fast process in the first language (L1) but can be costlier in a second language (L2), especially when emotional content is involved.
Andrea González‐García Aldariz +2 more
wiley +1 more source
Non-Linear Relationships of Loneliness with Age in People Living with Schizophrenia and Non-Psychiatric Comparison Participants: Relations non linéaires entre la solitude et l'âge chez les personnes atteintes de schizophrénie et les personnes n'ayant aucun antécédent de maladie psychiatrique. [PDF]
Can J PsychiatryCoppola AM +10 more
europepmc +1 more source