The global transformation of the economy towards a digital one has fundamentally restructured business operations, economic models, and tax practices. With digital technologies and electronic communications embedded within industries, the digital economy has fostered innovative business models, transformed user behaviors, and increased operational efficiency. However, such a revolution has come at the price of exposing the limitations of traditional international tax models based on physical presence and tangible properties. The entry of borderless, intangible, and platform-based economic activities necessitates urgent tax redesign, especially amid digital businesses, which increasingly interact across borders yet leave no traditional physical presence.

This research describes the revolutionary influence of the digital economy on cross-border taxation, deconstructs the traditional conceptualization of the permanent establishment (PE), and evaluates the emergent principle of “tax where value is generated” based on recent literature as well as emerging global reform approaches.

To fully understand resilience and to inform resilience-promoting interventions, it is important to explore how resilience develops and the factors that influence it. Using a multidimensional approach that considers both well-being resilience (higher than expected wellbeing after adversity) and depression resilience (lower than expected depression after adversity), this study examined resilience trajectories among Chinese 0adolescents and the associations of gratitude and perceived stress with resilience trajectories. Data from a four-wave longitudinal study were analyzed from 563 Chinese adolescents (mean age at Time 1 = 12.83 years, 51.87% boys). Parallel-process latent class growth modeling identified four distinct trajectories of resilience development: flourishing resilience (increasing resilience; 21.67%), increasing wellbeing resilience but decreasing depression resilience (28.24%), declining resilience (29.48%), and increasing depression resilience but decreasing wellbeing resilience (20.61%). Gratitude was associated with greater odds of being in the flourishing resilience group. Furthermore, perceived stress was associated with lower odds of being in the flourishing resilience group and higher odds of being in the declining resilience group. The findings suggest that resilience is a dynamic and multidimensional construct with highly heterogeneous developmental trajectories. Gratitude and perceived stress may be effective targets for interventions to enhance adolescent resilience.

With a larger and more diverse set of countries than Cuzán and Heggen (2023a) studied, this article completes a general path of incumbencies that was partially traced by their “cruise and crash” model of the cost of ruling. The missing piece is a bump in the share of the vote in the party’s first reelection. The electoral “bonus” holds more or less steadily until the crash, at which point the vote plunges about 20% below the original win. The analysis suggests that the path of the vote in long-term incumbencies follows a general pattern that is shaped like an inverted asymmetrical letter U or W.

Nonviolent resistance against rebels has received increasing scholarly attention over the past decade. Research has explained why and when civilians engage in resistance or place different types of demands on rebels. However, the question of whether nonviolent resistance succeeds or fails to achieve its objectives remains understudied. This article addresses this gap by theorising and testing three key factors that shape rebel responses to civilian resistance: the nature of civilian demands, the power of civilian resisters, and the rebels’ own power. Fieldwork in Colombia’s Caquetá region reveals that FARC rebels accommodated civilian demands only when these did not threaten their strategic goals. The group responded with repression whenever resisters clashed with its politico-military objectives. While unarmed resistance campaigns have successfully overthrown repressive states, there is no evidence for civilians in Colombia or elsewhere managing to push armed groups to make far-reaching concessions, let alone defeat rebels via nonviolent action only.

This article develops the first dynamic method for systematically estimating the ideologies and other traits of nearly the entire federal judiciary. The Jurist-Derived Judicial Ideology Scores (JuDJIS) method derives from computational text analysis of over 20,000 written evaluations by a representative sample of tens of thousands of jurists as part of an ongoing, systematic survey initiative begun in 1985. The resulting data constitute not only the first such comprehensive federal-court measure that is dynamic, but also the only such measure that is based on judging, and the only such measure that is potentially multi-dimensional. The results of empirical validity tests reflect these advantages. Validation on a set of several-thousand appellate decisions indicates that the ideology estimates predict outcomes significantly more accurately than the existing appellate measures, such as the Judicial Common Space. In addition to informing theoretical debates about the nature of judicial ideology and decision-making, the JuDJIS initiative might lead courts scholars to revisit some of the lower-court research findings of the last two decades, which are generally based on static, non-judicial models. Perhaps most importantly, this method could foster breakthroughs in courts research that, until now, were impossible due to data limitations.

The article begins by understanding Karl Marx’s theory of primitive accumulation (PA) as a historical process integrated by both internal and external components. Situating itself within the Marxist tradition that views PA as an originating, historical process that experienced closure by the end of the colonial period, it draws on history and theory to delineate how the external dimension of PA, British colonialism, unfolded in Punjab. Operating in cahoots with local actors, this colonial form of the “original sin” succeeded in subordinating the pre-capitalist modes of production to capitalism and established a new private property order as well as permanent agricultural settlements, using political, legal, ideological, and coercive means. It makes a distinctive contribution to the debates around PA by arguing that the external of PA (in British Punjab) differed radically from its internal (in England): the accumulation project involved mass sedentarization as opposed to mass expropriation. The article concludes by examining how the dialectics between dissolution and conservation form the dominant feature of colonialist PA in Punjab and how that can help us redefine PA in colonies.

For a connected Lie group G and an automorphism T of G, we consider the action of T on Sub$_G$, the compact space of closed subgroups of G endowed with the Chabauty topology. We study the action of T on Sub$^p_G$, the closure in Sub$_G$ of the set of closed one-parameter subgroups of G. We relate the distality of the T-action on Sub$^p_G$ with that of the T-action on G and characterise the same in terms of compactness of the closed subgroup generated by T in Aut$(G)$ when T acts distally on the maximal central torus and G is not a vector group. We extend these results to the action of a subgroup of Aut$(G)$ and equate the distal action of any closed subgroup ${\mathcal H}$ on Sub$^p_G$ with that of every element in ${\mathcal H}$. Moreover, we show that a connected Lie group G acts distally on Sub$^p_G$ by conjugation if and only if G is either compact or is isomorphic to a direct product of a compact group and a vector group. Some of our results generalise those of Shah and Yadav.

Ergodic optimization aims to describe dynamically invariant probability measures that maximize the integral of a given function. For a wide class of intrinsically ergodic subshifts over a finite alphabet, we show that the space of continuous functions on the shift space contains two disjoint subsets: one is a dense $G_\delta $ set for which all maximizing measures have ‘relatively small’ entropy; the other is the set of functions having uncountably many, fully supported ergodic maximizing measures with ‘relatively large’ entropy. This result generalizes and unifies the results of Morris [Discrete Contin. Dyn. Syst. 27 (2010), 383–388] and Shinoda [Nonlinearity 31 (2018), 2192–2200] on symbolic dynamics, and applies to a wide class of intrinsically ergodic non-Markov symbolic dynamics without the Bowen specification property, including any transitive piecewise monotonic interval map, some coded shifts, and multidimensional $\beta $-transformations. Along with these examples of application, we provide an example of an intrinsically ergodic subshift with positive obstruction entropy to specification.

A well-defined territorial boundary is essential for the design and implementation of social policies, as it defines the scope of the political community. In states where territorial boundaries are contested, the contours of sovereignty remains ambiguous. This paper studies the effects of contested perceptions of territory on welfare states. The paper distinguishes between institutional solidarity (support for formal welfare arrangements) and intergenerational social solidarity (willingness to help the other generation at a personal cost) and argues that territorial state identity independently influences both, aside from national identities and nationalism. Employing Taiwan’s social security reform as the case, and using observational data derived from the 2019 nationally representative Taiwan Image Survey alongside data from an original survey administered in Taiwan in 2023, the article demonstrates that territorial state identity enhances support for both institutional solidarity and intergenerational social solidarity. This effect persists even when controlling for nationalism. This research underscores the importance of recognising territorial boundaries consistent with the welfare apparatus for the sustainability of welfare states.

How do actors seek to modify international hierarchies and improve their position in international society? To answer this question, this article develops a novel analytical approach to study a phenomenon it calls ‘the middling of international hierarchies’. This phenomenon consists of actors attempting to produce, occupy, and claim the ‘middle’ position in international hierarchies. The article focuses on one pathway through which actors pursue this strategy: the invocation of ‘middle’ categories. Actors engaged in middling seek to transform binary hierarchies into trichotomous ones, producing and claiming the ‘middle’ position in such hierarchies in the process. In doing so, these actors distance themselves from those categorised in the lower rungs of the hierarchy without directly challenging those sitting atop international pecking orders. Making use of an ‘uncommon foundations strategy’, the paper develops its claims through two illustrative cases: the emergence of the ‘Dominions’ category in the early 20th-century British Empire and the re-popularisation of the label ‘Central Europe’ during the late Cold War. The paper presents a general and theoretically novel approach to how actors seek to modify international hierarchies, while also revealing unexpected commonalities between social categories in world politics that might otherwise appear unrelated.