Results 91 to 100 of about 27,922 (196)

Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]

open access: yes, 2019
Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper   +1 more
core  

Why Paternalism Is Wrong (When It Is Wrong)

open access: yesPhilosophy and Phenomenological Research, EarlyView.
ABSTRACT This paper proposes a novel reinterpretation of the familiar, if inchoate, thought that paternalism offends against an ideal of personal sovereignty. The central idea is that (competent) persons have a particular kind of normative power. Just as each of us has the right to control how others are permitted to use our bodies or property, we each
Jonathan Parry
wiley   +1 more source

Self‐Legitimacy and the Moral Authority to Inspect: A Qualitative Study of Probation Inspectors in England and Wales

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This article examines how probation inspectors in England and Wales construct their self‐legitimacy; the internal belief in their moral and professional right to inspect. Drawing on qualitative interviews and Bottoms and Tankebe's dialogic model of legitimacy, it shows how inspectors justify their authority through legal mandates, professional
Jake Phillips
wiley   +1 more source

Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig? [PDF]

open access: yes, 2015
Perhaps surprisingly, this Article has shown that the debate over formulary apportionment is little more than an alternative path to the larger debate over worldwide taxation versus territorial taxation. The present U.S.
Fleming, J. Clifton, Jr.   +2 more
core  

Powers and Practices in Labor Standards Enforcement

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Wage theft remains a pervasive problem internationally and within the United States. In response, worker advocates have sought stronger laws to deter violations and promote compliance. Yet formal authority alone may be insufficient; labor departments often fail to use the full extent of their legal authority to conduct vigorous enforcement ...
Daniel J. Galvin   +4 more
wiley   +1 more source

More Specialization, More Coordination? Evidence From Local Public Service Delivery in Norway

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Governments specialize their work by dividing tasks among organizational units. Because specialization creates a demand for coordination among tasks that are interdependent, governments are also expected to provide more coordination when specialization is higher.
Leif. E. Kårtvedt
wiley   +1 more source

Transfer pricing in 2010 and forwards [PDF]

open access: yes
As the economic downturn continues, and apparently there is no glimmer of hope for growth earlier than 2011-2012, governments worldwide are coming under growing financial pressure.
Teodora ALECU
core  

Prevalence and Risk Factors of Computer Vision Syndrome Among Bankers in Bangladesh

open access: yesPublic Health Challenges, Volume 5, Issue 2, June 2026.
This graphical abstract illustrates the prevalence of computer vision syndrome and its associated demographic, occupational, and environmental risk factors among bank employees in Bangladesh. ABSTRACT Background The increasing reliance on digital devices in modern workplaces has raised significant concerns about computer vision syndrome (CVS ...
Bodrunnahar Barna   +4 more
wiley   +1 more source

Control Over Dispute-System Design and Mandatory Commercial Arbitration [PDF]

open access: yes, 2004
This article argues that mandatory arbitration is not itself the problem. The problem is instead that in some instances, one party to the dispute has exclusive control of the design of the dispute-resolution system.
Bingham, Lisa B.
core   +1 more source

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