Results 111 to 120 of about 204,046 (312)
Supranational Integration And National Reorganization [PDF]
We explore the implications of European integration for scal decentralization in EU member states with a dataset on 21 OECD countries over the 1975-2000 period. The dierence-in-dierence methodology is used to establish causality.
Baskaran, Thushyanthan
core +1 more source
Global Policy, EarlyView.ABSTRACT The Philip Morris lawsuits against Australia and Uruguay in the early 2010s highlighted the need to reform international investment agreement (IIA) practices to ensure that governments do not give up their regulatory autonomy for foreign investment. We undertook a policy analysis to reveal how interests, ideas and institutions shaped reform in
Dori Patay +3 more
wiley +1 more source
The Evolution of the Free Movement of Capital [PDF]
, 2007 After considering the evolution and scope of the capital movement rules, this Article will examine two distinct themes: 1) the treatment of discriminatory taxation under the capital movement rules, looking in particular at whether there is a coherent ...
Usher, John A.
core +1 more source
Justice Between Coexisting Generations: Birth Cohorts or Age Groups?
Global Policy, EarlyView.ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
wiley +1 more source
Iustinianus Primus Law Review, 2021 For many years globalization and digitalization resulted in the internationalization of the world economy creating a number of possibilities for taxpayers, mainly legal entities.
Elena Neshovska Kjoseva
doaj
Revisiting the Government Revenue-Expenditure Nexus: Evidence from 15 OECD Countries Based on the Panel Data Approach [PDF]
This paper utilizes panel unit root, panel cointegration, and panel Granger causality test techniques to examine the inter-temporal relationship between government revenues and government expenditures in a panel of 15 OECD countries over the period 1992 ...
Gengnan Chiang, Tsangyao Chang
core
Global Policy, EarlyView.ABSTRACT The growing significance of informal intergovernmental organisations (IIGOs) in global politics necessitates a re‐evaluation of leadership dynamics. We develop a theory framework that enables us to explain why countries take on leadership roles in IIGOs, with a specific focus on climate politics.
Christin Heinz‐Fischer +1 more
wiley +1 more source
Tax sovereignty and feasibility of international regulations for tobacco tax policies [PDF]
, 2014 Taxation is a fundamental part of national sovereignty. The two dominant components of tax sovereignty are the ability to generate revenue and have full control over fiscal policy.
Bräuninger, Michael
core
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source