Results 161 to 170 of about 195,936 (263)

Retrospective Capital Gains Taxation [PDF]

This paper presents a new approach to the taxation of capital gains that eliminates the deferral advantage present under current realization-based systems, along with the lock-in effect and tax arbitrage possibilities associated with this deferral ...
Alan J. Auerbach
core  

Re‐Imagining Regulatory Governance

Regulation &Governance, EarlyView.
ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley   +1 more source

Return of the 20% Capital Gains Rate for Certain High Income Individuals [PDF]

, 2013
Lau, Victoria
core   +1 more source

Underserved and overburdened: an ethnographic examination of rural animal sheltering. [PDF]

Front Vet Sci
Bray LA, Jervis LL.
europepmc   +1 more source

Tudor England and Stewart Scotland Through Spanish Eyes: A Complete Transcription and Translation of Pedro de Ayala's Letter of 1498 to King Ferdinand of Castile and Queen Isabella of Aragon

Renaissance Studies, EarlyView.
Abstract Pedro de Ayala served as a diplomat for King Ferdinand II of Aragon and Queen Isabella I of Castile at the courts of Henry VII, King of England, and James IV, King of Scots. In July 1498, he wrote a letter, partly in cipher, to report to his king and queen on such matters as Spain's interests in international diplomacy; the characters and ...
Adrian William Jaime, Valeria Tapia Cruz, Mairi Cowan   +2 more
wiley   +1 more source

Leveraging renewable-energy-electric-vehicle synergies for deep decarbonisation: Technical frontiers, market barriers and policy solutions. [PDF]

Carbon Balance Manag
Zhang Y, Lin S, Wu Y, Radulescu M, Bao H, Fan W, Zhai Y.   +6 more
europepmc   +1 more source

Unconventional Fiscal Policies in Response to Inflation: The Iberian Exception in Portugal

Scottish Journal of Political Economy, EarlyView.
ABSTRACT The surge in Eurozone inflation in 2022 compelled European governments to implement unconventional fiscal policies. One initiative, the Iberian Exception, imposed a cap on the cost of natural gas used for electricity generation in Portugal and Spain.
Lourenço Cerdeira, Sofia Vale, Luís Clemente‐Casinhas   +2 more
wiley   +1 more source

Legislative Activities of Public Charities [PDF]

, 1975
Caplin, Mortimer M., Timble, Richard E.
core   +2 more sources

Resilience Challenges in Bioeconomy Policies: A Global Comparative Analysis. [PDF]

Environ Manage
Goritz N, Proestou M, Feindt PH.
europepmc   +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