Results 101 to 110 of about 195,936 (263)
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT A supportive ethical culture (EC) can encourage moral behavior among employees and help them avoid wrongdoing. One option for fostering EC is ethics training; its longer‐term effectiveness, however, has rarely been examined, especially in countries lacking strong regulatory environments.
Pablo Ruiz‐Palomino +3 more
wiley +1 more source
Legal Doctrine and Practice in Search of Tax Law Certainty: Progress or Regression?
Право и политикаThe relevance of the study stems from systemic issues of legal certainty in tax regulation, which undermine taxpayers' trust in the law and exacerbate imbalances in public-law relations. Despite the legislative enshrinement of the principle of tax law certainty in Article 3 of the Tax Code of the Russian Federation (RF Tax Code) and its recognition ...
openaire +1 more source
Should We Use Citizens' Assemblies to Make Health Policy?
Bioethics, EarlyView.ABSTRACT This article assesses the normative case for using citizens' assemblies—small deliberative forums of randomly selected citizens—in health policymaking. Although they are increasingly popular, their normative justification remains underexplored. We reconstruct three possible rationales: Norman Daniels's ‘Accountability for Reasonableness’ (A4R)
Daniel Hutton Ferris, Johannes Kniess
wiley +1 more source
IS THERE A TRULY A NEED FOR A GENEREAL ANTI-AVOIDANCE RULE IN THE CROATIAN TAX LAW SYSTEM?
Pravni Vjesnik, 2016 On 6 December 2012 the European Commission adopted the Recommendation on aggressive tax planning C (2012) 8806, which suggests to the Member States to adopt a general anti-avoidance rule (GAAR), adapted to domestic and cross-border situations confined to
Nevia Čičin-Šain
doaj
Not‐so‐Freeway: A Relational Approach to Checkpoints and Conflict in Northeast India
Development and Change, EarlyView.ABSTRACT Along arterial roads in northeast India, bordering Myanmar, various armed groups and state actors collect ‘taxes’ at checkpoints. These checkpoints are sites of interaction where the power dynamics between armed groups, state officials and civilians are constantly negotiated, embedded in a larger network of social and political relationships ...
Shalaka Thakur
wiley +1 more source
‘Escaping Isn't for Everyone’: Kurdish Smugglers’ Navigational Tactics at Checkpoints in Iran
Development and Change, EarlyView.ABSTRACT This article examines how Kurdish smugglers navigate state and insurgent checkpoints in the borderlands of western Iran. Drawing on ethnographic research, it analyses two key navigational tactics: persin, a form of negotiated passage involving transaction, recognition and the contingent toleration of authority; and jimi, rendered here as ...
Peyman Zinati
wiley +1 more source
Rule of Law Studies JournalBackground: Disparities in land taxation frequently emerge in Indonesia, triggered by differing valuation practices between local fiscal authorities and national tax offices.
Abdullah Jamaludin +2 more
doaj +1 more source
Green Developmentalism? The Political Economy of Hydropower in India in the 21st Century
Development and Change, EarlyView.ABSTRACT This article critically examines the political economy of hydropower in India since its global reconfiguration as ‘green energy’ in the early 2000s. While an opportune convergence of interests among key global, national and subnational stakeholders contributed to the greening of hydropower in India, this reframing did not produce the expected ...
Vasudha Chhotray, Harsh Vasani
wiley +1 more source
The circulation and distribution of classical Greek coinage
The Economic History Review, EarlyView.Abstract From a sample of the most prominent Greek city‐states, data involving a total of 999 hoards and 160,007 coins from 550 to 300 BC were collected to discern the relative magnitudes, consistency of issue, and distribution of Classical Greek coinages.
Zane Mullins
wiley +1 more source
Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
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