Results 141 to 150 of about 195,936 (263)

Responding to Regulatory Feedback: Financial Capacity, Revenue Expectations, and Firms' Responses to the Authority's Recommendations

Regulation &Governance, EarlyView.
ABSTRACT In various regulatory settings, firms receive feedback (i.e., firm‐specific private advice) from authorities on how to improve compliance. Although the literature sheds light on the authorities' decision of when to provide feedback, less is known about firms' decisions on how to respond.
Sanne R. van Duin, Henri C. Dekker, Juan P. Mendoza, Jacco L. Wielhouwer   +3 more
wiley   +1 more source

Investment Incentives and the Discounting of Depreciation Allowances [PDF]

This paper examines the discounting of depreciation allowances both theoretically and empirically. Economic theory suggests that depreciation tax shields should be discounted at the after tax riskless rates.
Lawrence H. Summers
core  

Effectiveness of sugar taxation policies in Asia and Africa: a systematic review. [PDF]

Front Oral Health
Fernandes MC, Jodalli PS, Saeed DW, Gaunkar R, Almalki S, Gowdar I, Nagarsekar A.   +6 more
europepmc   +1 more source

Due Diligence Regulation and Sustainability Governance in Value Chains: Lessons From the South African Wine Sector

Regulation &Governance, EarlyView.
ABSTRACT A recent raft of due diligence regulation (DDR) addressing social and environmental conditions in global value chains (GVCs) has spread across the UK and Europe. An emerging literature on DDR highlights the politics of its formation. Yet, we know little about how existing sustainability governance along GVCs interacts with DDR or the wider ...
Matthew Alford, Reena das Nair, Margareet Visser, Stefano Ponte, Shingie Chisoro   +4 more
wiley   +1 more source

New Roads Toward the Settlement of Federal Income, Estate, and Gift Tax Controversies [PDF]

, 1940
Surrey, Stanley S., Traynor, Roger John
core   +2 more sources

Economic evaluation of evidence-based strategies to reduce unhealthy alcohol use: a resource allocation guide. [PDF]

Front Public Health
Hendrie D, Miller TR.
europepmc   +1 more source

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]

Heliyon, 2023
Kollruss T.
europepmc   +1 more source

Decentralization, Europeanization, State Restructuring, and the Politics of Instruments Accumulation: The Case of the French Housing Sector

Regulation &Governance, EarlyView.
ABSTRACT This paper advances research on policy accumulation by analyzing its political consequences in the French housing sector. It argues that, in the context of decentralization reforms, the accumulation of policy instruments has undermined national steering capacities and intensified territorial inequalities.
Francesco Findeisen, Patrick Le Galès
wiley   +1 more source

No fault vaccine injury compensation after COVID-19: A systematic literature review and proposed typology. [PDF]

Hum Vaccin Immunother
Halabi S, Arora N, Durran A, Qian Q, Ummer S, Ginsbach K, Aneja K.   +6 more
europepmc   +1 more source

Regulating Uncertainty: The Importance of Trust and Affect in the Regulation of AI in The Netherlands

Regulation &Governance, EarlyView.
ABSTRACT The rapid adoption of artificial intelligence (AI) introduces significant uncertainty regarding its future applications and potential risks. What is the preferred regulatory approach when confronted with such uncertainty? To cope with uncertainty, people often screen information in a biased way, consistent with their own prior beliefs and ...
Esther Versluis, Aneta Spendzharova, Odile Feltkamp   +2 more
wiley   +1 more source