Results 91 to 100 of about 2,023 (212)

Legal Ratio of Income Tax Regulation Towards Transfer of Rights on Land and Building

Wacana: Jurnal Sosial dan Humaniora, 2018
Regulations concerning income tax on rights and land in the form of buying and selling, grants and inheritance, are regulated in law number 36 of 2008, Government Regulation number 34 of 2016 and Circular of Director General of Tax number SE-20 / PJ ...
Stephanie Wilamarta, Sudarsono Sudarsono, Abdul Rachmad Budiono, Bambang Sugiri   +3 more
doaj  

To Be or Not to Be a Worker: Legal Uncertainty and Precarious Employment in the European Union

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Precarious employment has gradually moved onto the European Union (EU) policy agenda, so far culminating in the proclamation of the European Pillar of Social Rights (the Pillar). However, the effectiveness of these renewed social ambitions is challenged by legal uncertainty and entangled in ongoing political and legal disputes over the ...
Dorte Sindbjerg Martinsen, Lucía López Zurita, Urška Šadl   +2 more
wiley   +1 more source

Twin Defaults and Bank Capital Requirements

The Journal of Finance, EarlyView.
ABSTRACT We examine optimal capital requirements in a quantitative general equilibrium model with banks exposed to nondiversifiable borrower default risk. Contrary to standard models of bank default risk, our framework captures the limited upside, but significant downside risk of loan portfolio returns.
CATERINA MENDICINO, KALIN NIKOLOV, JUAN RUBIO‐RAMIREZ, JAVIER SUAREZ, DOMINIK SUPERA   +4 more
wiley   +1 more source

Make Social Media Social Again: How Platform Interoperability Can Fix Social Media and Future‐Proof Democracy

Journal of Management Studies, EarlyView.
Abstract This essay argues that social media document (rather than fuel) the decline of political democracy while helping revive organizational democracy, including through ‘decentralized autonomous organizations’ (DAOs). Yet, despite giving everyone a voice and the ability to organize across borders, social media could over‐concentrate power if, in ...
J.P. Vergne
wiley   +1 more source

Organized Crime, Corruption, and Economic Growth

Journal of Regional Science, Volume 65, Issue 2, Page 535-560, March 2025.
ABSTRACT In this paper, we study the relationship between organized crime, corruption, and economic growth on a data set from Italian regions for the period 1996–2013. Our working hypothesis is that organized crime can embezzle part of the public expenditure aimed at productive uses by threatening and bribing public officers. To assess the consequences
Tamara Fioroni, Andrea Mario Lavezzi, Giovanni Trovato   +2 more
wiley   +1 more source

Normative Review of Legal Authority and Certainty in Land Tax Determination Based on NJOP in Indonesia

Rule of Law Studies Journal
Background: Disparities in land taxation frequently emerge in Indonesia, triggered by differing valuation practices between local fiscal authorities and national tax offices.
Abdullah Jamaludin, Hari Purwadi, Isharyanto Isharyanto   +2 more
doaj   +1 more source

Pursuing patents for their own sake: How the investment discourse shapes patent quality and quantity

The Journal of World Intellectual Property, EarlyView.
Abstract Patent systems worldwide face criticisms over declining patent quality and increasing patent quantity. While most research focuses on strengthening examination rigour, this article turns attention to relatively underexplored patenting incentives.
Li Liu
wiley   +1 more source

Preserving balance in the EU digital single market: How Like Company could reframe copyright and innovation in the generative AI era

The Journal of World Intellectual Property, EarlyView.
Abstract This study analyses the Court of Justice of the European Union's first referral on generative AI and copyright, that is, Case C‐250/25 Like Company v. Google, which interrogates whether the generation of chatbot summaries of press articles infringes the press publishers' right under Article 15 CDSM Directive and the reproduction and ...
Enrico Bonadio, Giancarlo Frosio, Christophe Geiger, Andres Guadamuz, Stavroula Karapapa, Irini Stamatoudi   +5 more
wiley   +1 more source

Comments on Safety and Certainty of Polish and EU Tax Law [PDF]

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2016
openaire   +1 more source

Employee Fraud and the Statute of Limitations in a Search and Matching Model

The Manchester School, EarlyView.
ABSTRACT This paper integrates employee fraud into a Mortensen‐Pissarides search and matching model to analyze labor market dynamics under imperfect legal enforcement. We introduce a time‐dependent punishment structure where the offender's effective liability is governed by the statute of limitations. We characterize both short‐ and long‐run equilibria,
Mauricio Benegas, José Freire Júnior
wiley   +1 more source