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Investment in Human Capital and Subjective Well-Being in African Economies: Effect and Transmission Channels 非洲经济体人力资本投资与主观幸福感:效应与传导渠道
IF 1.8
Journal of Public Affairs Pub Date : 2026-02-17 DOI: 10.1002/pa.70115
Arsene Mouongue Kelly, Samy Musubao Kyoghero, Samrat Ray
{"title":"Investment in Human Capital and Subjective Well-Being in African Economies: Effect and Transmission Channels","authors":"Arsene Mouongue Kelly,&nbsp;Samy Musubao Kyoghero,&nbsp;Samrat Ray","doi":"10.1002/pa.70115","DOIUrl":"https://doi.org/10.1002/pa.70115","url":null,"abstract":"<div>\u0000 \u0000 <p>Human capital investment and subjective well-being are central elements of sustainable development, aligning closely with the aspirations of SDG 3 (Good Health and Well-Being), SDG 4 (Quality Education), and SDG 8 (Decent Work and Economic Growth). Yet, in many African economies, persistent gaps in education, health outcomes, and life satisfaction raise questions about whether improvements in human capital effectively translate into enhanced well-being. Despite growing interest in well-being research, empirical evidence on this linkage in the African context remains limited, especially regarding the mechanisms through which human capital influences subjective well-being. In an attempt to fill this gap and provide actionable solutions, the present study examines the effect of human capital investment on subjective well-being across 36 African countries over the period 2012–2021. Using the two-step system GMM estimator addressing endogeneity and dynamic relationships, the findings reveal that human capital investment exerts a positive and significant effect on subjective well-being. The study further identifies control of corruption and foreign direct investment as key transmission channels that strengthen this relationship. Overall, the analysis provides evidence-based policy recommendations to guide African governments and regional institutions toward strategies that enhance human development and improve well-being across the continent.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147299838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Institutional Quality and the Prioritization of Sustainable Development: Perspectives From World Economies 制度质量与可持续发展的优先次序:来自世界经济的视角
IF 1.8
Journal of Public Affairs Pub Date : 2026-01-30 DOI: 10.1002/pa.70113
Tarek Eldomiaty, Jasmin Fouad, Hoda El Kolaly, Rasha Hammam, Randa El Bedawy
{"title":"Institutional Quality and the Prioritization of Sustainable Development: Perspectives From World Economies","authors":"Tarek Eldomiaty,&nbsp;Jasmin Fouad,&nbsp;Hoda El Kolaly,&nbsp;Rasha Hammam,&nbsp;Randa El Bedawy","doi":"10.1002/pa.70113","DOIUrl":"https://doi.org/10.1002/pa.70113","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper benefits from strong versus weak government governance for prioritizing the progress of sustainable development projects via optimization algorithms. This paper constructs two indices, namely, the sustainable development index (SDI) score, which uses worldwide sustainable development goals, and the world governance index (WGII), which uses the six pillars of world governance indicators. The data include 193 countries over the period 2000–2022. The number of common projects among all countries is 49 projects. The paper further examines the duration effect, which is the span of time improvement in institutional quality has an impact on the progress of sustainable development projects. The general results show that (a) the impacts of government governance take a minimum of 5–6 years to have an impact on the progress of sustainable development projects, (b) corruption “greases the wheel” significantly, and (c) in terms of the priorities of sustainable projects, strong-governance countries have rules and regulations that endorse a range of sustainable development projects wider (11 projects) than those offered by weak-governance countries (six projects). The paper contributes to current related studies in terms of quantifying institutional quality to monitor, prioritize and progress sustainable development projects in every country. The constructed WGII scores offer a new approach for “quantifying Institutional Risks,” which further helps understand the impacts of institutional change on sustainable development projects.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146136655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysing Public Food Procurement Effectiveness in India and Implications for Food Security 分析印度公共食品采购效率及其对粮食安全的影响
IF 1.8
Journal of Public Affairs Pub Date : 2026-01-28 DOI: 10.1002/pa.70112
Sanchayan Nath, Nakul Parameswar, Rakesh Arrawatia, Debasmita Bej
{"title":"Analysing Public Food Procurement Effectiveness in India and Implications for Food Security","authors":"Sanchayan Nath,&nbsp;Nakul Parameswar,&nbsp;Rakesh Arrawatia,&nbsp;Debasmita Bej","doi":"10.1002/pa.70112","DOIUrl":"https://doi.org/10.1002/pa.70112","url":null,"abstract":"<div>\u0000 \u0000 <p>There appears to be limited theoretical understanding of the mechanisms through which process, performance and agency-related variables interact to influence procurement effectiveness in India. In addition, limited research exists on how farmer-producers perceive the role of such factors in the public procurement of food and whether bottom-up scenario-based planning can suggest measures for increasing procurement effectiveness. Therefore, using an innovative framework linking process, performance and agency-related variables to procurement fidelity (a measure of procurement effectiveness), the research question that this article answers is: How do process, agency and performance-related variables influence the effectiveness of public food procurement in India? This question was answered by analysing two crucial cases of Indian procurement agencies using data collected via scenario-based focus group discussions with 86 farmer-producers across five Indian states. The key theoretical takeaways of this article are that three types of malfeasant behaviour (rent-seeking, discretion, collusion) among a wide range of intermediaries and procurement officials lead to process variation in food procurement. Process variation leads to performance variation, which in turn affects procurement effectiveness. This article argues that ineffective public food procurement affects food security by analysing the links between food procurement and four dimensions of food security (availability, access, utilisation and stability). A key empirical takeaway is that farmer-producers advocate bottom-up planning as an antidote for increased food procurement effectiveness and food security in the country.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146155221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Local Institutions and Forest Conservation Outcomes in the Indian State of Odisha: A Comparative Analysis of the Performance of Joint Forest Management and Community Forest Management 印度奥里萨邦的地方制度与森林保护成果:联合森林管理与社区森林管理绩效的比较分析
IF 1.8
Journal of Public Affairs Pub Date : 2026-01-20 DOI: 10.1002/pa.70110
Rupesh Kumar Moharana, Swadhina Shikha Swain, Bhagirath Behera, Anwesha Aditya
{"title":"Local Institutions and Forest Conservation Outcomes in the Indian State of Odisha: A Comparative Analysis of the Performance of Joint Forest Management and Community Forest Management","authors":"Rupesh Kumar Moharana,&nbsp;Swadhina Shikha Swain,&nbsp;Bhagirath Behera,&nbsp;Anwesha Aditya","doi":"10.1002/pa.70110","DOIUrl":"https://doi.org/10.1002/pa.70110","url":null,"abstract":"<div>\u0000 \u0000 <p>This study assesses the performance of two competing local institutions like community forest management (CFM) and joint forest management (JFM) on the ecological outcome (forest growth) in the Keonjhar district of the Indian state of Odisha. Specifically, the present study attempts to undertake a comparative analysis of the performance of JFM and CFM and assess their effects on forest conservation outcomes. Primary and secondary data have been used to analyze the determinants of differences in forest conservation outcomes. The primary data from 40 randomly selected sampled forest community institutions (20 each from CFM and JFM communities) are analyzed using an ordered logit model. The results indicate that the CFM communities seem to be performing well compared to their counterpart JFM communities concerning forest growth. In addition, local communities are more effectively managing forests as their size is larger and the resources available are scarce. The construction of roads to improve transport and communication has a detrimental impact on forest growth. The presence of temple land and community located far away from the forest department office are also likely to promote better forest growth. Forest protection committees formed by the local communities are more likely to manage forests effectively than those formed by the forest department. Hence, the more degraded reserved forest may be allotted to well-organized self-initiated CFM communities to achieve both forest conservation objectives and promote local livelihoods.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146083350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Economics of Crime and Its Implementation in Ecuador Using External Instrumental Variables 基于外部工具变量的厄瓜多尔犯罪经济学及其实施
IF 1.8
Journal of Public Affairs Pub Date : 2026-01-16 DOI: 10.1002/pa.70111
Sánchez Calderón Marcos, Cristian Gabriel Gutierrez Rojas, Valiño Castro Aurelia
{"title":"The Economics of Crime and Its Implementation in Ecuador Using External Instrumental Variables","authors":"Sánchez Calderón Marcos,&nbsp;Cristian Gabriel Gutierrez Rojas,&nbsp;Valiño Castro Aurelia","doi":"10.1002/pa.70111","DOIUrl":"https://doi.org/10.1002/pa.70111","url":null,"abstract":"<div>\u0000 \u0000 <p>Rising crime rates in Ecuador pose a significant challenge for the design of effective public policies. This study examines the socio-economic determinants of two key offenses, homicides and vehicle thefts, using national time-series data from 1990 to 2022. Applying an instrumental variables (IV) approach and the two-stage least squares (2SLS) estimator, the analysis considers factors such as illiteracy, income inequality, urban growth, and public security expenditure. The results show that income inequality and urban growth are positively associated with homicides, while poverty is strongly linked to vehicle thefts. In contrast, access to employment and public security expenditure demonstrate significant deterrent effects. This study provides new empirical insights and policy recommendations tailored to crime determinants in Ecuador.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146002302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ESG Performance and Green Bond Issuance in Indian Financial Institutions: The Moderating Role of Profitability 印度金融机构ESG绩效与绿色债券发行:盈利能力的调节作用
IF 1.8
Journal of Public Affairs Pub Date : 2026-01-07 DOI: 10.1002/pa.70109
Tuba Mahfooz, Pragya Singh
{"title":"ESG Performance and Green Bond Issuance in Indian Financial Institutions: The Moderating Role of Profitability","authors":"Tuba Mahfooz,&nbsp;Pragya Singh","doi":"10.1002/pa.70109","DOIUrl":"https://doi.org/10.1002/pa.70109","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how environmental, social, and governance (ESG) performance influences green financing within India's financial sector, using cross-sectional data from 99 financial institutions for FY2023–24. Employing probit regression to estimate the likelihood of green bond issuance and ordinary least squares (OLS) regression to analyze the volume of green financing (bond proceeds and loans), the study addresses a key gap in emerging-market evidence. Results indicate that higher ESG scores significantly increase the probability of green bond issuance, with governance exerting the strongest effect. Profitability moderates this relationship, reducing the ESG impact for highly profitable firms. Institutions with superior ESG performance also exhibit larger green loan portfolios. Situated within India's evolving regulatory context including SEBI's 2016 green bond guidelines, the Reserve Bank of India's 2023 sustainable finance framework, and India's sovereign green bond issuance, the findings underscore the country's growing sustainable finance ecosystem. This paper makes a novel contribution by providing the first empirical evidence linking ESG performance and green bond activity among Indian financial institutions, enriching stakeholder and signaling theory applications, and offering practical insights for policymakers and banking leaders to strengthen ESG integration and support national climate finance objectives.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145994026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Enhancing Economic Activity by Mitigating Uncertainty: Exploring the Roles of the Financial System and Institutional Quality 缓解不确定性促进经济活动:探讨金融体系和制度质量的作用
IF 1.8
Journal of Public Affairs Pub Date : 2026-01-04 DOI: 10.1002/pa.70108
Muhammad Ramzan Kalhoro, Ameet Kumar, Khine Kyaw, Pervaiz Ahmed Memon
{"title":"Enhancing Economic Activity by Mitigating Uncertainty: Exploring the Roles of the Financial System and Institutional Quality","authors":"Muhammad Ramzan Kalhoro,&nbsp;Ameet Kumar,&nbsp;Khine Kyaw,&nbsp;Pervaiz Ahmed Memon","doi":"10.1002/pa.70108","DOIUrl":"https://doi.org/10.1002/pa.70108","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates how financial development and institutional quality influence the negative impact of economic uncertainty on economic growth. Using a panel dataset of 32 countries covering the period 2004–2017, the study examines whether the institutional context can mitigate the adverse effects of uncertainty, and through which channels this effect is transmitted. To address potential endogeneity issues, we employ the system-GMM estimation method and margin plot techniques. The overall level of financial development is measured using principal component analysis (PCA). The results show that financial development reduces the negative impact of uncertainty on economic growth through both the investment and consumption channels. Further analysis reveals that access to finance, financial depth, financial stability, and stock market depth all play significant roles in moderating this relationship. In contrast, financial efficiency shows no mitigating effect. Regarding institutional quality, government stability helps to lessen the adverse effects of uncertainty, while bureaucratic quality does not appear to have a significant influence. The findings highlight the importance of institutional context in shaping how uncertainty affects economic growth and contribute to the limited literature on the role of financial development in this relationship. This study also pioneers the analysis of how institutional quality interacts with financial development to influence the uncertainty–growth nexus. From a policy perspective, governments should promote financial system development to cushion the economy against uncertainty, and policymakers should consider the state of financial markets when designing strategies to sustain growth under uncertain conditions.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145963844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Living With the Rivers—A Study on the Livelihood of the Riverine Communities of Assam, India 与河流一起生活——对印度阿萨姆邦河流社区生计的研究
IF 1.8
Journal of Public Affairs Pub Date : 2025-12-29 DOI: 10.1002/pa.70104
Mrinal Saikia, Ratul Mahanta, Dimpal Dekaraja
{"title":"Living With the Rivers—A Study on the Livelihood of the Riverine Communities of Assam, India","authors":"Mrinal Saikia,&nbsp;Ratul Mahanta,&nbsp;Dimpal Dekaraja","doi":"10.1002/pa.70104","DOIUrl":"https://doi.org/10.1002/pa.70104","url":null,"abstract":"<p>This study explores the livelihood options and choices of the char dwellers of Assam, who are amongst the poorest and most vulnerable groups in the state. Char areas are river islands and sandy lands that are prone to flooding, land erosion, and sand deposition. Primary data were collected from 394 households across four districts of Assam, through focus group discussions and a structured household survey. A multivariate probit analysis was used to identify factors that affect char households' decisions about their livelihoods. Descriptive statistics reveal that 53.8% of households engage in two livelihood activities, and 65.7% combine farm and non-farm work, underscoring the prevalence of diversification. Moreover, 83.5% of households participate in farm-based activities, though only 6.35% rely exclusively on agriculture. Various environmental, geographical, social, and economic factors affect char dwellers' livelihood decisions. Indeed, char dwellers face challenges such as low agricultural productivity, land loss, and limited employment opportunities. Thus, improving agricultural yield and reducing flood risks are essential to enhance the livelihood security and well-being of char dwellers.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2025-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
“Do Not Fight for Me, Without Me”: Beneficiary Perspectives on Existing Engagement and Authentic Accountability in Yemen's Humanitarian Organizations “不要为我而战,没有我”:也门人道主义组织现有参与和真正问责制的受益者视角
IF 1.8
Journal of Public Affairs Pub Date : 2025-12-29 DOI: 10.1002/pa.70105
Najeeb Al-Nowairah, T. G. Saji
{"title":"“Do Not Fight for Me, Without Me”: Beneficiary Perspectives on Existing Engagement and Authentic Accountability in Yemen's Humanitarian Organizations","authors":"Najeeb Al-Nowairah,&nbsp;T. G. Saji","doi":"10.1002/pa.70105","DOIUrl":"https://doi.org/10.1002/pa.70105","url":null,"abstract":"<div>\u0000 \u0000 <p>The purpose of this paper is to explore how authentic beneficiary accountability mediates the relationship between existing beneficiaries' engagement and their perceptions of humanitarian organizations' (HOs) performance in Yemen. The research analyzes data drawn on the perspectives of 380 beneficiaries through a questionnaire survey, and the study assesses the hypothesized relationships under a structural equation modeling (SEM) framework. Analysis revealed no significant direct relationship between beneficiary engagement and their perceptions of HOs' performance. However, there exists significant positive indirect association of existing beneficiaries' engagement with their perceptions of HO performance through authentic beneficiary accountability. For HOs to successfully engage beneficiaries and realize positive performance outcomes, our findings suggest a strong sense of beneficiary accountability.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2025-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Residency in the European Union and the Problems of Implementing Anti-Tax Avoidance Legislation in the Frames of Digital Competition: A View From Non-Residents 数字竞争框架下欧盟税务居民与反避税立法实施问题:非居民视角
IF 1.8
Journal of Public Affairs Pub Date : 2025-12-28 DOI: 10.1002/pa.70106
Valeriy Khoruzhy, Yuriy Kolesnikov, Aleksandra Zakharova, Alexei Malenkin
{"title":"Tax Residency in the European Union and the Problems of Implementing Anti-Tax Avoidance Legislation in the Frames of Digital Competition: A View From Non-Residents","authors":"Valeriy Khoruzhy,&nbsp;Yuriy Kolesnikov,&nbsp;Aleksandra Zakharova,&nbsp;Alexei Malenkin","doi":"10.1002/pa.70106","DOIUrl":"https://doi.org/10.1002/pa.70106","url":null,"abstract":"<div>\u0000 \u0000 <p>In recent years, the rapid development of the digital economy has brought issues of taxation and tax residency in the European Union (EU) into sharp focus. Digital competition and globalization have changed traditional approaches to taxation, requiring legislative responses and new policies to be adapted to ensure fair and efficient tax systems. The EU actively addresses aggressive tax planning by developing new regulatory instruments such as the ATAD (Anti-Tax Avoidance Directive), which require the adaptation of national tax systems. However, implementing these directives in the digital economy faces many challenges. This study intends to identify, analyze, and systematize the problems of implementing the EU anti-tax avoidance regulation in the context of expanding digital competition among business entities. The achievement of the research objectives is based on the analysis and synthesis of political and legal initiatives in the field of EU tax regulation. The study suggests that currently the implementation of the anti-tax avoidance initiatives in the context of digital competition faces a number of specific challenges for both residents and non-residents. The main ones are issues related to the legal definition of tax residence and the issue of permanent establishment (presence). One of the most problematic areas of practice was the Directive on Administrative Cooperation (DAC6), aimed at preventing aggressive tax planning. Although it formally serves as an instrument of transparency, the uncertainty of its key categories (including “hallmarks,” “intermediaries”) has created significant difficulties in law enforcement. In general, it can be argued that the problems of indeterminacy of the nexus, blurring of DAC6 criteria, and differences in the implementation of EC directives reflect a general trend—a transition from codified norms to flexible, interpretation-dependent constructions. This creates risks for legal predictability and uniform application of tax legislation. The solution could be the formalization of key concepts (nexus, hallmarks, substance) in the form of supranational criteria.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"26 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2025-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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