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Offshore financial activity and tax policy: evidence from a leaked data set
We assess the European Union’s (EU) most significant international tax policy. The 2005 Tax and Savings Directive obliges cooperating jurisdictions to withhold tax or report on interest income earned by entities whose ...
Gender and attitudes toward welfare state reform: Are women really social investment promoters?
This article contributes to the study of the demand side of welfare politics by investigating gender differences in social investment preferences systematically. Building on the different functions of social investment ...