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
Input Use and Incentives in the Caribbean Shrimp Fishery: The Case of the Trinidad and Tobago Fleet [PDF]
This paper examines the economic factors that influence output in the Trinidad and Tobago shrimp fishery using a Generalized Leontief production function. Factors such as output prices and the use of inputs in the fishery are assessed.
Hutchinson, Sharon D.
core +1 more source
Overlegalizing Human Rights: International Relations Theory and the Commonwealth Caribbean Backlash Against Human Rights Regimes [PDF]
, 2002 This article raises the intriguing claim that international law can be overlegalized. Overlegalization occurs where a treaty\u27s substantive rules or its review procedures are too constraining of sovereignty, causing governments to engage in acts of non-
Helfer, Laurence R.
core +2 more sources
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
Tertuliano, Prax. 1-2. Una lectura con apoyo en la retórica clásica
Estudios Eclesiásticos, 2019 En palabras del autor, el estudio pretende mostrar cómo la retórica clásica ilumina la concepción y la línea argumental de los dos primeros capítulos del Adversus Praxean de Tertuliano.
Gabino Uríbarri Bilbao
doaj
Socioeconomic and bioeconomic performance of Philippine fisheries in the recent decades [PDF]
The fishing industry in the Philippines was tantamount to a marine capture fishery in the 1950s to 1960s. Aquaculture and inland fishery production were not significant.
Cruz-Trinidad, A.
core
The relationship between likelihood and fear of criminal victimisation: evaluating risk sensitivity as a mediating concept [PDF]
, 2007 Crime surveys typically ask respondents how ‘likely’ they think it is that they will become a crime victim in the future. The responses are interpreted here as ‘risk’ statements.
Austen, L., Chadee, D., Ditton, J.
core +1 more source
Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study revisits Bangladesh's competitive edge by examining patterns of global apparel trade during the post‐Multi‐Fibre Arrangement (MFA) era using a large bilateral panel of 27 leading apparel exporters trading with 163 destinations with coverage of 90% of the world apparel exports.
Abul Bashar Mohammed Fakhruzzaman
wiley +1 more source
Patristica et Mediaevalia, 1985 Esta segunda y última parte que trata sobre el capítulo I de la Vox spiritualis de John Scotus rechaza la corrección de F. Ravaisson, quien presentó las palabras “cum post deum sint ... nonexcedant” como “cosas que son”.
Gustavo A. Piemonte
doaj
MEASURING VALUES FOR WETLANDS PROTECTION IN A DEVELOPING COUNTRY FROM DOMESTIC AND INTERNATIONAL CITIZEN GROUPS [PDF]
Because of pressures to convert natural areas to commercial economic development uses, protecting natural areas in developing countries is a major challenge.
Allen, James C., Bergstrom, John C.
core +1 more source