This paper studies the interplay between two groups of countries, large and small, which compete sequentially on corporate taxes environmental regulations to attract imperfectly mobile firms. We show that in general, small countries undercut terms taxes. The choose be both tax pollution havens when they are less concerned about environment than capital integration is low. never act as havens. F...

Currently, the only discipline that has dealt with scientific representations— albeit non-structural ones—is mathematics (as distinct from logic). I suggest that it is this discipline, only vastly expanded based on a new, structural, foundation, that will also deal with structural representations. Logic (including computability theory) is not concerned with the issues of various representations...

1 Interdepartmental Neuroscience Program, Yale University School of Medicine, New Haven, CT, United States, Department of Radiology and Biomedical Imaging, Yale University School of Medicine, New Haven, CT, United States, Department of Psychiatry, Yale University School of Medicine, New Haven, CT, United States, Department of Neuroscience, Yale University School of Medicine, New Haven, CT, Unit...

(Pp. 210. $2.75.). Boston, Mass.: House of Edinboro. 1953. THIS is a crusading novel by a former U.S. Army engineer and is concerned with a problem perhaps not so important here as in the United States, but one which the reviewer has encountered once. Laid in a technical college in Pasadena in 1930, it is concerned with a description of what happens when a self-appointed minister counsels again...

Section of Cardiovascular Medicine, Department of Internal Medicine, Yale University School of Medicine, New Haven, Connecticut; Center for Outcomes Research and Evaluation, Yale–New Haven Hospital, New Haven, Connecticut; Robert Wood Johnson Foundation Clinical Scholars Program, Department of Internal Medicine, Yale University School of Medicine, New Haven, Connecticut; Department of Health Po...

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from hightax jurisdictions and to defer home country taxes on foreign income. Ownership of tax haven affiliates is associated with reduced tax payments by near...

Willingness to communicate (WTC) construct plays an important role in second language (L2) teaching and learning. Almost any second language learner is likely to respond to a direct question, but many will not continue or initiate communication. The present study investigates Pakistani undergraduate students' perception of their willingness to initiate communication in English across four types...