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作者:Rossel, Lucia; Unger, Brigitte; Ferwerda, Joras
作者单位:Utrecht University
摘要:Even perfect transposition of EU Directives does not necessarily translate into homogeneous rules or application of rules across the European Union. Europeanization literature focused on the formal transposition of EU Directives. Newer studies suggest looking into the black box of how this translates into law in action. The 4th Anti-Money Laundering Directive incorporated taxes as a predicate crime for money laundering. We analyze how and why this Directive has been implemented so differently ...
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作者:Rixen, Thomas; Unger, Brigitte
作者单位:Free University of Berlin; Utrecht University
摘要:This article makes four claims: First, tax systems at the national, regional and global level are regulatory systems. They can and should be studied as that. Second, taxation is an important extension to regulatory scholars' empirical field of inquiry. It is a hard case to test prominent theories of new, softer modes of governance. Third, in the era of liberalization and globalization tax governance exhibits similar institutional changes as regulatory governance. It has changed (1) from nation...
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作者:Ji, Hyunjung; Darnall, Nicole
作者单位:University of Alabama System; University of Alabama Tuscaloosa; Arizona State University; Arizona State University-Tempe
摘要:Local governments nationwide have been adopting a variety of sustainability practices in the absence of strong federal guidance. The collection of these practices, which differ in design, forms the local government's sustainability strategy. Some local governments may develop a more focused sustainability strategy to achieve more predictable environmental benefits around a narrower array of environmental issues. By contrast, other local governments are developing a more comprehensive sustainab...
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作者:Ahrens, Leo; Hakelberg, Lukas; Rixen, Thomas
作者单位:Free University of Berlin
摘要:The multilateral adoption of the automatic exchange of information (AEI) on bank accounts held by nonresidents was a breakthrough in the fight against cross-border tax evasion, which led to a substantial reduction in the value of bank deposits and investment portfolios in traditional tax havens. However, there is suspicion that sophisticated tax evaders engage in regulatory arbitrage of AEI provisions. We examine whether two widely discussed secrecy schemes, namely golden visas and anonymous t...
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作者:Dedieu, Francois
作者单位:Universite Gustave-Eiffel; INRAE
摘要:Why does it always take a long time to acknowledge environmental hazards such as climate change or air pollution, even when knowledge on their dangers has been available for years? Drawing on the case of French pesticide regulation, this article shows that this gap between knowledge and consequent action results not only from secretive corporate leverage on public decisions and expertise but also from the expertise and bureaucratic machinery behind pesticide regulation. This machinery fosters ...
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作者:Goyal, Yugank
作者单位:O.P. Jindal Global University
摘要:Independent sex work outside red light areas in big cities in developing countries is an understudied phenomenon. Through a survey of independent sex workers in Delhi, India, this paper sheds light on the governance of independent prostitution. It shows that in the sex work industry, which is informal in nature and faces a complex legal architecture, regulatory intermediaries (RIs) drive both regulation and responsibilization strategies. On behalf of the state, the police act as regulatory int...
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作者:Euchner, Eva-Maria; Zeegers, Nicolle
作者单位:University of Munich; University of Groningen
摘要:Regulatory intermediaries have received attention in the analysis of different policy fields recently. Yet, their role in morality-based national governance arrangements is hardly addressed, neither is the question of how regulators incorporate stigmatized private actors. The current special issue contributes to closing this research gap by examining the three-party relationship between public regulators, private intermediaries, and targets in prostitution policy implementation. This introduct...
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作者:Gerbrands, Peter; Unger, Brigitte; Ferwerda, Joras
作者单位:Utrecht University
摘要:Country-by-Country Reporting and Automatic Exchange of Information have recently been implemented in European Union (EU) countries. These international tax reforms increase tax compliance in the short term. In the long run, however, taxpayers will continue looking abroad to avoid taxation and, countries, looking for additional revenues, will provide opportunities. As a result, tax competition intensifies and the initial increase in compliance could reverse. To avoid international tax reforms b...
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作者:Capano, G.; Pritoni, A.
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作者:Christensen, Rasmus Corlin; Seabrooke, Leonard; Wigan, Duncan
作者单位:Copenhagen Business School
摘要:This article provides a framework for explaining professional action in multi-jurisdictional tax and finance environments, focusing on how relationships between clients, professionals, and regulators shape market structures. Given the complexity of tax and financial regulations within and across national systems, professionals experienced in accounting, financial, legal, and policy systems have opportunities to engage to increase information asymmetries rather than lower them. This article dra...