Results 71 to 80 of about 1,021 (225)

Antitrust for the fintech era

American Business Law Journal, EarlyView.
Abstract The emerging relationship between fintechs and banks has revealed antitrust's antiquation. At one time, scholars predicted that fintechs could democratize banking while providing a critical source of competition. But then banks began to acquire their digital rivals: about 900 acquisitions of fintechs have taken place since 2021.
Gregory Day, Lindsay Sain Jones
wiley   +1 more source

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

American Business Law Journal, EarlyView.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Caste criminalisation in South India and permanent migration to Fiji, 1903–1927

Asia‐Pacific Economic History Review, EarlyView.
Abstract Does the official criminalisation of a group lead to permanent out‐migration? In the early 20th century, British officials in south India designated multiple castes as inherently criminal under the Criminal Tribes Act (CTA). The CTA required police registration and could force entire groups into special settlements.
Alexander Persaud
wiley   +1 more source

Financing child rights in Malawi. [PDF]

BMC Public Health, 2023
Etter-Phoya R, Manthalu C, Kalizinje F, Chigaru F, Mazimbe B, Phiri A, Chimowa T, Ligomeka W, Hall S, O'Hare B.   +9 more
europepmc   +1 more source

Balancing bossism: State expansion in the face of elite capture

American Journal of Political Science, EarlyView.
Abstract Central states have often relied on local elites to implement policies in peripheral areas. These strategies may allow otherwise weak states to impose their directives, but they can also be inefficient, particularly when a single elite commands total control over local politics (monopolist capture).
Anna F. Callis, Christopher L. Carter
wiley   +1 more source

Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia

Asian-Pacific Economic Literature, EarlyView.
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley   +1 more source

A Risk or a Buffer? The Dual Role of Poverty in Community Perceptions of Child Protection Demand

Child &Family Social Work, EarlyView.
ABSTRACT The relationship between poverty and child protection demand is complex. Using macro‐level data from 293 Finnish municipalities, this study applies hierarchical linear regression and mediation analysis to examine how poverty shapes community perceptions of child protection demand. The hierarchical linear regression findings reveal that poverty
Ning Zhu, Juulia Hietamäki, Aleksandra Gawel, Timo Toikko   +3 more
wiley   +1 more source

A descriptive analysis of tax evasion as a crime in a least developed country: the case of Yemen

Journal of Business Management and Accounting, 2011
This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.
Khaled Salmen Yaslam Aljaaidi, Nor Aziah Abdul Manaf, Stewart S. Karlinsky   +2 more
doaj  

The Impact of COVID-19 on Trends of Violence-Related Offences in Australia. [PDF]

J Epidemiol Glob Health, 2023
Miller P, Button K, Taylor N, Coomber K, Baldwin R, Harries T, Patafio B, Guala T, Harris N, Curtis A, Karantzas GC, Staiger PK, de Andrade D.   +12 more
europepmc   +1 more source