Results 151 to 160 of about 195,936 (263)

How the Butler Did It: Investigating Individual City Influence on National Policy

open access: yesRegulation &Governance, EarlyView.
ABSTRACT In most political systems, cities are not formally part of national policymaking. However, since they are often responsible for the implementation of national policies, they are likely to seek influence on these policies. Existing literature deals mostly with institutionalized policy cooperation and collective municipal organizations. As such,
Anders Leth Nielsen
wiley   +1 more source

Are Rule Violating Corporations Specialist or Generalist Perpetrators? A Quantitative Exploration Based on Regulatory Inspection Data

open access: yesRegulation &Governance, EarlyView.
ABSTRACT The present study examines diversity in corporate offending. Corporations can be diverse or rather specialized in their pattern of rule violating behavior. Offending diversity (or crime mix) constitutes an important dimension of the criminal career and different theories of offending lead to different predictions with regard to the extent of ...
Marieke H. A. Kluin   +2 more
wiley   +1 more source

A Contest with the Taxman - The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources [PDF]

open access: yes
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified.
Ralph-C Bayer
core  

Effectiveness of Regulatory Sandboxes in Financial Services: A Systematic Review

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Regulatory sandboxes have become increasingly prevalent over the past decade. In this paper we systematically review 15 peer‐reviewed studies and 5 gray literature sources (2016–2025) identified through structured searches of Scopus, Web of Science, and regulatory repositories.
Yanqing Wang, Zijian Zhou
wiley   +1 more source

Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra   +2 more
wiley   +1 more source

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