Results 61 to 70 of about 38,903 (299)
International Journal of Public Finance, 2017 Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
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GLOBALIZATION, TAX POLICY AND TAX HAVENS. SOME CRITICAL CONSIDERATIONS [PDF]
Financial Studies, 2021 The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral ...
Nicoleta MIHĂILĂ
doaj
The effects of single versus successive warm summers on an intertidal community
Oikos, EarlyView.To accurately predict how organisms and ecological communities will respond to future conditions caused by climate change, we must consider the temporal dynamics of environmental stressors, including the effects of repeated exposures to stress. We performed a two‐year passive thermal manipulation in coastal British Columbia, Canada to determine how ...
Amelia V. Hesketh +3 more
wiley +1 more source
OECD and Offshore Financial Centers
Московский журнал международного права, 2007 The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
doaj +1 more source
Balancing tracks and trees: Assessing railroad impact on Brazilian biodiversity
PLANTS, PEOPLE, PLANET, EarlyView.The Brazilian West–East Integration Railway (FIOL) aims to boost the national economy by improving commodity transport; however, it crosses three of Brazil's most biodiverse and fragile regions: the Caatinga, Cerrado and Atlantic Forest. Using digitised plant records and land‐use analyses, our study reveals significant vegetation loss within the ...
Ana Luiza Silva Rocha +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study investigates how 14 sustainable consumption and production (SCP) factors interact across four service categories—Mass Service, Professional Service, Service Factory, and Service Shop—using interpretive structural modeling (ISM). ISM enables the identification and hierarchical classification of interdependencies among SCP factors in ...
Amanda Duarte Feitosa +4 more
wiley +1 more source
Offshoring and financial markets [PDF]
Экономика региона, 2014 The paper analyses the nature and extent of the offshore world, a grey area that is playing a major role in present-day economy. The main institutions moulding this peculiar environment are discussed: preferential tax regimes, tax havens and offshore ...
Gianfranco Battisti
doaj +1 more source
A journey from a corruption port to a tax haven [PDF]
, 2011 We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare.
Hebous, Shafik, Lipatov, Vilen
core
Sustainable Development, EarlyView.ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley +1 more source
Perspectives on Tax Optimization: Opportunities and Challenges [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The importance of taxation has always had a dual side. While the state is interested in increasing its budget revenues by influencing taxability, taxpayers are interested in reducing their tax obligations.
Flavius Valentin Jakubowicz +1 more
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