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Full-Text Articles in Business

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward Sep 2018

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.


The Economic Impact Of Pilgrimage: An Economic Impact Analysis Of Pilgrimage Expenditures In Galicia, Elisabeth J.E Graave, Jeroen Klijs, Wim Heijman Feb 2018

The Economic Impact Of Pilgrimage: An Economic Impact Analysis Of Pilgrimage Expenditures In Galicia, Elisabeth J.E Graave, Jeroen Klijs, Wim Heijman

International Journal of Religious Tourism and Pilgrimage

In this article, we calculate the economic impact of pilgrimage to Santiago de Compostela in the NUTS 2 region Galicia (Spain) in 2010. This economic impact is relevant to policymakers and other stakeholders dealing with religious tourism in Galicia. The analysis is based on the Input-Output model. Location Quotient formulas are used to derive the regional Input-Output table from the national Input-Output table of Spain. Both the Simple Location Quotient formula and Flegg’s Location Quotient formula are applied. Furthermore, a sensitivity analysis is carried out. We found that pilgrimage expenditures in 2010 created between €59.750 million and €99.575 million in …


Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke Jan 2018

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …