Results 141 to 150 of about 98,230 (250)
Regulating via Conditionality: The Instruments of the New Industrial Policy
Regulation &Governance, EarlyView.ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley +1 more source
Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis [PDF]
Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework.
Gabriele Ruiu, Gaetano Lisi
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From Dependence to Dominance: How Resource Challenges Are Empowering Logistics Providers in Europe
Transportation Journal, Volume 65, Issue 1, Winter 2026.ABSTRACT The interplay among actors in European global value chains (GVC) is evolving due to increased interactions with logistics service providers (LSP). This research explores the characteristics of the emerging business relationships between logistics and manufacturing companies in Europe.
Javier Turienzo
wiley +1 more source
Religiosity and tax: A systematic review
Jurnal Akuntansi dan Auditing IndonesiaThis study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due
Galih Wicaksono, Wahyu Widarjo
doaj +1 more source
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct
Benno Torgler +2 more
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Homo luzonensis and the role of homoplasy in the morphology of hominin insular species
Cladistics, Volume 42, Issue 3, Page 286-316, June 2026.Abstract Homo luzonensis lived during the upper Pleistocene in the northern Philippines, east of the Wallace line. The few specimens attributed to this species show a mosaic of plesiomorphies for the genus Homo and apomorphies found in upper Pleistocene Homo species.
Pierre Gousset +4 more
wiley +1 more source
Taxes and benefits: two distinct options to cheat on the state? [PDF]
, 2008 While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap.
Halla, Martin, Schneider, Friedrich G.
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Petropower in Law‐Enforcement Advertising at Super Bowl LIX
The Geographical Journal, Volume 192, Issue 2, June 2026.Short Abstract This paper examines a recruitment commercial from the Super Bowl on 9 February 2025 in terms of its spectacularisation of petroleum's abiding yet volatile influence. The minute‐long piece on behalf of federal law enforcement indicates how the workings of power in the United States of America are entangled with the ubiquity of oil ...
Daniel A. Finch‐Race, Pancho Lewis
wiley +1 more source
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria
Accounting Analysis JournalPurpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from ...
Adeyemi Samuel Sopekan +3 more
doaj +1 more source
The Journal of Latin American and Caribbean Anthropology, Volume 31, Issue 2, June 2026.ABSTRACT This article examines the historical displacement of Indigenous peoples in Venezuela, focusing on the links between indigenist policies and the exploitation of natural resources, particularly oil, throughout the 20th century. Using a combined historical and ethnographic approach, it demonstrates how the formation of the Venezuelan nation‐state
Gabriel Tardelli
wiley +1 more source