Results 51 to 60 of about 38,903 (299)

Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley   +1 more source

AN OVERVIEW OF THE EUROPEAN TAX HAVENS [PDF]

open access: yesCES Working Papers, 2013
In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth. Statistics reports showed that tax havens hold
Loredana Maftei
doaj  

Les paradis fiscaux dans la mondialisation boursière

open access: yesL'Espace Politique, 2011
Within the framework of global financial integration, cross-border listings enable firms to raise capital and to list their shares on foreign markets. Despite both the deregulation of financial markets and the widespread illusion of a so-called « global ...
Maude Sainteville
doaj   +1 more source

Modeling the Nexus Between Climate Risk, Energy Consumption, and Financial Market Performance in Emerging Countries

open access: yesInternational Studies of Economics, EarlyView.
Abstract This paper examines the link between climate risk, energy consumption, and financial market performance in a sample of emerging countries over the period 2000–2024. The objective is to model the dynamic interactions between these three dimensions, in order to understand the extent to which energy dependence and exposure to climate risks ...
Abdelkader Mohamed Derbali
wiley   +1 more source

METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens.
ENEA CONSTANTIN, ENEA CONSTANTA
doaj  

TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy ...
PETRE VALERIU NINULESCU
doaj  

Experiencing 50 Years of Synergistic Development in Structural Biology and Enzymology

open access: yesJournal of the Chinese Chemical Society, EarlyView.
Picture of Sunney Chan with Academia Sinica (AS) President James C. Liao and three Vice Presidents: Shin‐Kun Peng (left one), Tang K. Tang (right one), and Mei‐Yin Chou (right 2), taken at the annual Chinese New Year's Banquet of AS, February 7, 2025. This was likely Sunney's last appearance in formal activities of AS.
Ming‐Daw Tsai
wiley   +1 more source

Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models

open access: yesEconometric 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  

Tax Shell Game: How Much Did Offshore Tax Havens Cost You in 2010? [PDF]

open access: yes, 2011
Provides an overview of corporations' and individuals' use of offshore tax havens and its impact on government revenue and services. Makes policy recommendations including tightening rules for U.S.
Benjamin Davis   +3 more
core  

Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving

open access: yesNonprofit 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

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