Well-functioning tax systems anchor their governance arrangements in law. This paper develops an analytical framework from which the core legal principles for sound tax governance can be derived to inform the design of countries' legal frameworks for administration and tax procedure. It then...

This study examines how financial aid shapes post-secondary enrollment and persistence among senior high school graduates, challenging assumptions in traditional human capital theory. While the theory posits that reducing financial barriers increases participation, findings suggest a more...

This study examines how financial aid shapes post-secondary enrollment and persistence among senior high school graduates, challenging assumptions in traditional human capital theory. While the theory posits that reducing financial barriers increases participation, findings suggest a more...

Sustainable and circular bioeconomy innovations can help safeguard our quality of life and deliver benefits for people, planet and prosperity. Bioeconomy innovations will reduce Europe's dependency on non-renewable resources and imports, and reinforce the connection between the economy, society...