In 2015 refugee crisis, Hungary's strict border controls and legal reforms drew international criticism, straining EU relations. This article employs the qualitative legal historical methodology to investigate the historical dynamics underpinning Hungary's shifting refugee policies. The analysis...

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...