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International Journal for the Semiotics of Law - Revue internationale de Sémiotique juridique - In the original publication of the article, the paragraph beginning “We begin with two...  相似文献   
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The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.  相似文献   
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International research collaboration (IRC) is associated with both positive and negative effects on the performance of research in emerging economies. While some authors claim that North–South collaborations improve scientific quality and visibility for Southern countries, others claim that it may entail the reorientation of research to comply with Northern agendas. South–South collaborations are thought to increase the focus on local affairs, therefore leading to a relatively small number of scientific international publications appearing in “high quality” journals. Research on the impact of IRC beyond publications in international journals has been neglected despite the importance of other products in knowledge creation. This research uses a broad range of scientific outputs to empirically assess such assumptions and explore the outcomes of IRC in Colombia. Results from multivariate regressions and nonparametric analyses show that, contrary to common assumptions, Colombian research teams collaborating with partners from the global South report higher scientific production, while those collaborating with Northern countries seem to contribute to local knowledge the most.  相似文献   
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Credit markets are expanding, and with them also the automated, large‐scale commercialization of personal credit data. The increasing use of data and scores for commodified decision making lends greater urgency to the study of credit data regulatory regimes. This article promotes a comparative regulatory governance perspective as the basis for theory‐driven, multidimensional measurement. In order to measure consumer protection, we distinguish three different subregimes (collection, profiling, and use) and construct a two‐dimensional index of consumer protection (market restriction and user empowerment). We then assess the index and demonstrate its applicability and validity, building on empirical analysis of the regulatory regimes in the United States, France, Sweden, and Israel for the year 2019. Our approach points to a new direction in researching and measuring regulatory regimes in a comparative manner, which looks beyond national analysis toward an in‐depth understanding of other, equally important, levels of variation.  相似文献   
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We describe trends in maternal employment and leave‐taking after birth of a newborn and analyze the extent to which these behaviors are influenced by parental leave policies. Data are from the June Current Population Survey (CPS) Fertility Supplements, merged with other months of the CPS, and cover the period 1987 to 1994. This time span is one during which parental leave legislation expanded at both the state and federal level. We also provide the first comprehensive examination of employment and leave‐taking by fathers of infants. Our main finding is that leave expansions are associated with increased leave‐taking by both mothers and fathers. The magnitudes of the changes are small in absolute terms but large relative to the baseline for men and much greater for college‐educated or married mothers than for their less‐educated or single counterparts. © 2009 by the Association for Public Policy Analysis and Management  相似文献   
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One of the defining characteristics of Canadian Public Administration is its singular coverage of topics. In this research, we extend Wake Carroll and Kpessa’s (2007) work to see if the themes found in Canadian Public Administration (CPA) for the 2008‐2016 period are in line with the topics published for the 2000‐2006 period. We also compare the contemporary topics published in CPA to the Australian Journal of Public Administration (AJPA). We then surveyed Canadian public servants about their interests. Our results show that they express more interest towards the themes published in CPA in the last decade than during 2001‐2006, and more interest than the ones published in AJPA in the last decade.  相似文献   
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There is increasing interest in how universities are governed, externally and internally (Austin and Jones 2016). Drawing on a comparative case study of the governance of six major Canadian universities and the literature, this article describes the impact of federal research and innovation policy and programs on universities and reflects on Ottawa's role. We suggest that the federal government participates in the external governance of universities, but in a way that differs significantly from provincial governments. Canadian federalism appears to be generally beneficial for university autonomy and examination of its operation sheds light on factors that enable universities to sustain their autonomy.  相似文献   
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