Results 21 to 30 of about 734 (257)
Tax Havens and Offshore Centers – A Reality of the 21st Century [PDF]
Romanian Economic Journal, 2019 In the context of the globalization process, an important part of multinational companies have become concerned with the tax optimization of economic activities, developing international tax planning strategies, with profits being directed through ...
Maria Nițu , Iulia-Oana Ștefănescu
doaj
Midas’ gift means death: Tax dodging is the biggest obstacle for global justice
Etikk i Praksis: Nordic Journal of Applied Ethics, 2018 Tax havens and tax secrecy have risen to the top of the global policy agenda and may constitute the most important impediment for reducing inequalities.
Hans Morten Haugen
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American Journal of Community Psychology, EarlyView.Abstract Mixed evidence for the influence of structural and social factors on adolescent substance use behaviors exists across the rural–urban continuum. Therefore, this study explores how adolescent perceptions of structural and social community risk factors are associated with lifetime and past 30‐day use of alcohol, marijuana, cigarettes, and ...
Melissa Pearman Fenton +4 more
wiley +1 more source
Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
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Tax Enforcement and Tax Havens Under Formula Apportionment [PDF]
SSRN Electronic Journal, 2007 In this paper, we consider tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities. In contrast, under formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement.
Becker, Johannes, Fuest, Clemens
openaire +3 more sources
Anatomical Sciences Education, EarlyView.Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper +14 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley +1 more source
Tax Havens, offshore wealth and tax evasion. An estimate for Spain (1980-2013)
Papeles de Europa, 2017 The problematic of tax havens is an increasingly relevant phenomenon in the functioning of the world economy and is closely related to the financial crisis and rising inequality. However, there is little literature to quantify the problem. The purpose of
Juan Carlos Peramo
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
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Impact of tax havens on the global economy
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejThe paper addresses the issues of related to the functioning of tax havens and its impact on the social environment. The author draws attention to the sources of creation and reasons for maintaining tax havens, indicating the key factors conditioning ...
Joanna Toborek- Mazur
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