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of policy (geopolitics), and study how the saliency of this dimension may play in favor of the incumbent group. My …
Persistent link: https://www.econbiz.de/10009130179
-economic dimension of policy (geopolitics), and study how the saliency of this dimension may play in favor of the incumbent group. My …
Persistent link: https://www.econbiz.de/10013124181
Bitcoin, exchangeable for legal tender, and blockchain, the novel form of digital ledger technology it is based on, are … software decisions with real world consequences. We find that for the period July 2010 to July 2017, Bitcoin is a hedge of …
Persistent link: https://www.econbiz.de/10012916518
Blockchain may transform transactions the same way the Internet altered the dissemination and nature of information. If … remedied.To this end, this article introduces the first taxonomy of collusion on blockchain. The discussion then moves on to … sophisticated algorithms to collude in the blockchain environment, thus contributing to the literature solely focused on algorithms …
Persistent link: https://www.econbiz.de/10012850433
Persistent link: https://www.econbiz.de/10011714603
. These two important international regulatory systems, created after World War II to promote growth and stability in the … success of the World Trade Organization (WTO) is a regulatory approach that includes rules designed, and tested in practice …
Persistent link: https://www.econbiz.de/10013128513
Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … better world that global tax proponents presumably wish to achieve …
Persistent link: https://www.econbiz.de/10011721677
Some countries are undertaking, and others considering, self-examination rules to detect whether proposed tax reforms might have a negative impact on tax policy or economic outcomes in less affluent countries. The impetus for this kind of analysis is a loosely articulated idea that states may...
Persistent link: https://www.econbiz.de/10012947702
Tax reform is a constant process in most nations as governments continuously revisit their tax regimes in response to economic, social, and political forces. Domestic legislative processes are the most obvious source of change in the tax system in any independent nation, but international...
Persistent link: https://www.econbiz.de/10014191360
In popular discourse, tax evasion by wealthy individuals is conflated with tax avoidance by multinational corporations to tell a single story about tax dodging and its negative impact on society. But conflating avoidance and evasion muddies the tax policy waters in important ways by turning...
Persistent link: https://www.econbiz.de/10014147082