Results 181 to 190 of about 80,866 (269)

Redefining Purpose: The Effect of the 2019 Business Roundtable Statement on Corporate Tax Strategies

Business Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 914-929, April 2026.
ABSTRACT Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach.
Sadok El Ghoul, Omrane Guedhami, Rana Jamshed   +2 more
wiley   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

Pro‐Market Economic Reforms and Resource Curse: Do Initial Conditions Matter?

Economics of Transition and Institutional Change, Volume 34, Issue 2, Page 219-242, April 2026.
ABSTRACT The quality of economic institutions plays a crucial role in enhancing a country's economic performance, leading international organisations to recommend pro‐market institutional reforms as a strategy to support economic development. This paper investigates how the natural resource curse affects pro‐market reforms, analysing a sample of 90 ...
Isaac Amedanou, Kwamivi Mawuli Gomado
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

The Heterogeneous Impact of Children on Maternal Employment: Evidence From East and West Germany

Economics of Transition and Institutional Change, Volume 34, Issue 2, Page 339-358, April 2026.
ABSTRACT This study investigates the causal effect of fertility on female labour market outcomes in East and West Germany. We use twin births as an exogenous variation for family size. Our results suggest a negative relationship between the number of children and maternal labour market outcomes.
Johannes Köckeis, Sven Stöwhase
wiley   +1 more source

The NIH is a sound investment for the US taxpayer. [PDF]

Elife
Gilpin NW.
europepmc   +1 more source

A blockchain-based certifiable anonymous E-taxing protocol. [PDF]

PLoS One, 2022
Niu H, Li T, Gong X.
europepmc   +1 more source

Exploring Attitudes to Lung Cancer Screening in England: An Inductive Content Analysis of Online Commentary Following Media Announcement of a National Lung Cancer Screening Programme

Health Expectations, Volume 29, Issue 2, April 2026.
ABSTRACT Introduction On 26 June 2023, National Health Service (NHS) England announced plans for a national lung cancer screening programme, sparking significant online discussion and debate. Whilst screening has been shown to improve mortality in lung cancer, uptake is lower than desired.
Alice Milne, Jodie Chalmers, Samantha L. Quaife, Anna Bibby   +3 more
wiley   +1 more source

Characteristics of state waivers to establish nutritional restrictions in the supplemental nutrition assistance program. [PDF]

Health Aff Sch
Chrisinger BW.
europepmc   +1 more source

Who pays for PFAS contamination? A comparative analysis of environmental liability in the US and Sweden

Review of European, Comparative &International Environmental Law, Volume 35, Issue 1, Page 240-253, April 2026.
Abstract Environmental liability systems worldwide face mounting challenges addressing contamination from persistent chemicals, particularly when contamination spans decades and involves activities that were legal when performed. This article examines how the US and Sweden allocate responsibility for contaminated site remediation through their distinct
Malin Johansson
wiley   +1 more source