<?xml version="1.0"?>
<oembed><version>1.0</version><provider_name>ARC</provider_name><provider_url>https://eaa-online.org/arc</provider_url><author_name>GIOVANNA MICHELON</author_name><author_url>https://eaa-online.org/arc/blog/members/28/</author_url><title>VARS with Victor van Pelt - ARC</title><type>rich</type><width>600</width><height>338</height><html>&lt;blockquote class="wp-embedded-content" data-secret="RjJvIKScNf"&gt;&lt;a href="https://eaa-online.org/arc/blog/2020/05/30/vars-victor-van-pelt/"&gt;VARS with Victor van Pelt&lt;/a&gt;&lt;/blockquote&gt;&lt;iframe sandbox="allow-scripts" security="restricted" src="https://eaa-online.org/arc/blog/2020/05/30/vars-victor-van-pelt/embed/#?secret=RjJvIKScNf" width="600" height="338" title="&#x201C;VARS with Victor van Pelt&#x201D; &#x2014; ARC" data-secret="RjJvIKScNf" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"&gt;&lt;/iframe&gt;&lt;script type="text/javascript"&gt;
/**
 * WordPress inline HTML embed
 *
 * @since 4.4.0
 * @output wp-includes/js/wp-embed.js
 *
 * This file cannot have ampersands in it. This is to ensure
 * it can be embedded in older versions of WordPress.
 * See https://core.trac.wordpress.org/changeset/35708.
 */
(function ( window, document ) {
	'use strict';

	var supportedBrowser = false,
		loaded = false;

		if ( document.querySelector ) {
			if ( window.addEventListener ) {
				supportedBrowser = true;
			}
		}

	/** @namespace wp */
	window.wp = window.wp || {};

	if ( !! window.wp.receiveEmbedMessage ) {
		return;
	}

	/**
	 * Receive embed message.
	 *
	 * @param {MessageEvent} e
	 */
	window.wp.receiveEmbedMessage = function( e ) {
		var data = e.data;

		if ( ! data ) {
			return;
		}

		if ( ! ( data.secret || data.message || data.value ) ) {
			return;
		}

		if ( /[^a-zA-Z0-9]/.test( data.secret ) ) {
			return;
		}

		var iframes = document.querySelectorAll( 'iframe[data-secret="' + data.secret + '"]' ),
			blockquotes = document.querySelectorAll( 'blockquote[data-secret="' + data.secret + '"]' ),
			allowedProtocols = new RegExp( '^https?:$', 'i' ),
			i, source, height, sourceURL, targetURL;

		for ( i = 0; i &lt; blockquotes.length; i++ ) {
			blockquotes[ i ].style.display = 'none';
		}

		for ( i = 0; i &lt; iframes.length; i++ ) {
			source = iframes[ i ];

			if ( e.source !== source.contentWindow ) {
				continue;
			}

			source.removeAttribute( 'style' );

			/* Resize the iframe on request. */
			if ( 'height' === data.message ) {
				height = parseInt( data.value, 10 );
				if ( height &gt; 1000 ) {
					height = 1000;
				} else if ( ~~height &lt; 200 ) {
					height = 200;
				}

				source.height = height;
			}

			/* Link to a specific URL on request. */
			if ( 'link' === data.message ) {
				sourceURL = document.createElement( 'a' );
				targetURL = document.createElement( 'a' );

				sourceURL.href = source.getAttribute( 'src' );
				targetURL.href = data.value;

				/* Only follow link if the protocol is in the allow list. */
				if ( ! allowedProtocols.test( targetURL.protocol ) ) {
					continue;
				}

				/* Only continue if link hostname matches iframe's hostname. */
				if ( targetURL.host === sourceURL.host ) {
					if ( document.activeElement === source ) {
						window.top.location.href = data.value;
					}
				}
			}
		}
	};

	function onLoad() {
		if ( loaded ) {
			return;
		}

		loaded = true;

		var isIE10 = -1 !== navigator.appVersion.indexOf( 'MSIE 10' ),
			isIE11 = !!navigator.userAgent.match( /Trident.*rv:11\./ ),
			iframes = document.querySelectorAll( 'iframe.wp-embedded-content' ),
			iframeClone, i, source, secret;

		for ( i = 0; i &lt; iframes.length; i++ ) {
			/** @var {IframeElement} */
			source = iframes[ i ];

			secret = source.getAttribute( 'data-secret' );
			if ( ! secret ) {
				/* Add secret to iframe */
				secret = Math.random().toString( 36 ).substr( 2, 10 );
				source.src += '#?secret=' + secret;
				source.setAttribute( 'data-secret', secret );
			}

			/* Remove security attribute from iframes in IE10 and IE11. */
			if ( ( isIE10 || isIE11 ) ) {
				iframeClone = source.cloneNode( true );
				iframeClone.removeAttribute( 'security' );
				source.parentNode.replaceChild( iframeClone, source );
			}

			/*
			 * Let post embed window know that the parent is ready for receiving the height message, in case the iframe
			 * loaded before wp-embed.js was loaded. When the ready message is received by the post embed window, the
			 * window will then (re-)send the height message right away.
			 */
			source.contentWindow.postMessage( {
				message: 'ready',
				secret: secret
			}, '*' );
		}
	}

	if ( supportedBrowser ) {
		window.addEventListener( 'message', window.wp.receiveEmbedMessage, false );
		document.addEventListener( 'DOMContentLoaded', onLoad, false );
		window.addEventListener( 'load', onLoad, false );
	}
})( window, document );
&lt;/script&gt;
</html><thumbnail_url>https://eaa-online.org/app/uploads/sites/3/2020/05/screenshot_2020-05-08_13.06.51_1.png</thumbnail_url><thumbnail_width>640</thumbnail_width><thumbnail_height>480</thumbnail_height><description>We are pleased that our fourth VARS hosted an experimental paper by Victor van Pelt (WHU), co-authored with Bart Dierynck (Tilburg University), Martin Jacob (WHU), Maximilian Mueller (ESMT Berlin) and Christian Peters (Tilburg University). Motivated by recent developments in policies mandating the disclosure of corporate taxed, the paper investigates how these policies affect retail investors&#x2019; [&hellip;]</description></oembed>
