Results 111 to 120 of about 2,023 (212)
Price agreement as an instrument to enhance the certainty of investing in Polish tax law [PDF]
Ekonomiczne Problemy Usług, 2015 openaire +1 more source
Legal certainty in tax law : comparative study between France and Côte d'Ivoire
, 2014 France and Côte d'Ivoire are two countries with similarities mainly due to their common colonial past; but they are also two countries with many differences especially due to their level of development. While the rules of substantive tax law within each of these two countries make it possible to study the requirements of legal certainty and the means ...
openaire +1 more source
Regulation &Governance, EarlyView.ABSTRACT What motivates US‐based environmental nongovernmental organizations (ENGOs) to incorporate social justice (SJ) into their missions and activities? How does this integration occur? ENGOs could integrate SJ issues that speak directly to their environmental mission or address non‐environmental topics, such as police reform.
Elizabeth Echavarría +3 more
wiley +1 more source
Virtues of Regulatory Criminology
Regulation &Governance, EarlyView.ABSTRACT This special issue demonstrates that regulatory studies and criminology both have virtue. Regulatory criminology has neglected virtues that exceed the sum of its parts. The editors did a splendid job of pointing out in their introduction that criminology created a number of theoretical traditions that have had moments of passing value and ...
John Braithwaite, Valerie Braithwaite
wiley +1 more source
Fake Tax Residency and Tax Competition
Scottish Journal of Political Economy, EarlyView.ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré +1 more
wiley +1 more source
Social Policy &Administration, EarlyView.ABSTRACT While scholarship on the digital welfare state has effectively critiqued the rise of ‘digital dystopias’ in consolidated welfare systems, it has paid insufficient attention to how digitalization interacts with the structural fragmentation characteristic of many states in the Global South.
Viviana Ponce de León Solís
wiley +1 more source
When Does Hope Drive Social Change? Empirical Insights and Their Policy Implications
Social Issues and Policy Review, Volume 20, Issue 1, December 2026.ABSTRACT When and how does people's hope for change drive social transformation? This question has gained urgency amidst the profound sociopolitical crises of the 21st century, including escalating intergroup conflicts, accelerating environmental degradation, and mounting threats to democracy.
Oded Adomi Leshem, Eran Halperin
wiley +1 more source
The Journal of Creative Behavior, Volume 60, Issue 3, September 2026.ABSTRACT This study examined whether the effects of problem construction on creative problem‐solving differed between individuals and groups. A 2 (collaboration: individual vs. three‐person group) × 2 (problem construction: present vs. absent) between‐participants experiment was conducted on 175 university students who solved an ill‐defined problem. We
You Takatsu +2 more
wiley +1 more source
Effectiveness of sugar taxation policies in Asia and Africa: a systematic review. [PDF]
Front Oral HealthFernandes MC +6 more
europepmc +1 more source
Assessment of formal proceedings and out-of-court reorganisation: results from a survey among turnaround professionals in Austria. [PDF]
Eur J Law Econ, 2023 Mayr S, Duller C, Baschinger M.
europepmc +1 more source