Results 151 to 160 of about 2,510 (282)

High Standards

open access: yesPhilosophy and Phenomenological Research, EarlyView.
ABSTRACT Evaluative adjectives are gradable. The standard for falling under a gradable adjective “F” is either context‐relative or absolute. Some philosophers have recently used general linguistic tests to argue that “rational” and (moral) “good” are maximum‐degree absolute gradable adjectives: Only what's perfectly morally good strictly counts as ...
Pekka Väyrynen
wiley   +1 more source

Navigating the Power of the Purse—Fiscal Irresponsibility, Process Failures, and the New Constitutional Stress Test

open access: yesPublic Administration Review, EarlyView.
ABSTRACT The federal government, and its budget process, are facing unprecedented challenges. The federal debt is at historic levels, the process is in disarray, and the constitutional balance of powers is being challenged as never before. The debt, driven by growth in entitlement spending, stands at $38 trillion and is projected to continue to grow if
Carolyn Bourdeaux   +4 more
wiley   +1 more source

Regulating via Conditionality: The Instruments of the New Industrial Policy

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley   +1 more source

PENERAPAN TAX PLANNING ATAS WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN BADAN PADA PT. CAT

open access: yes, 2019
This study aims to analyze the Application of Tax Planning on Withholding Tax to Corporate Income Tax at PT. CAT in accordance with applicable Tax Regulations. The research method used is descriptive qualitative method. The results showed that PT.
Nurwati, Nurwati, Anwar, Syaiful
core   +1 more source

When Business Breaks the Rules: The Value of a Criminology‐Informed “Organizational” Perspective for the Regulation of White‐Collar and Corporate Crimes

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This article argues that if the aspiration is to enhance regulatory and governance responses to white‐collar and corporate crimes, consideration of the organization of these offending behaviors must be central to the scholarly, practice, and policy discussion.
Nicholas Lord, Michael Levi
wiley   +1 more source

No withholding tax exemption. Effective taxation of dividends. Parent-Subsidiary Directive. Italian Supreme Court

open access: yes, 2019
The article critically discusses a recent tax decision of the Italian Supreme Court, according to which the application of the withholding tax exemption on dividends distributed by Italian Subsidiaries to Parents of other Member States (which is demanded
Arginelli P.
core  

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