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REGLAS Y PRINCIPIOS DE JUSTICIA TRIBUTARIA: APORTES DEL DERECHO ESPAÑOL AL DERECHO COMPARADO

Revista de Derecho (Coquimbo)
A fin de verificar las posibilidades de construir una dogmática jurídica relativa a los principios tributarios de carácter material o de justicia tributaria en Chile, considerando el Derecho Comparado, en este artículo se analiza el desarrollo de los ...
PATRICIO MASBERNAT
doaj   +1 more source

Determination of Tourist Bus Fares in Batu City Based on Ability to Pay, Willingness to Pay, and Vehicle Operating Cost

Rekayasa Sipil
Batu City often experiences traffic congestion. This congestion is caused by the road network in Batu City needing to be proportional to the number of vehicles present.
Mochammad Suhaji Ismail, Achmad Wicaksono, Agus Dwi Wicaksono   +2 more
doaj   +1 more source

The perverse impact of external reference pricing (ERP): a comparison of orphan drugs affordability in 12 European countries. A call for policy change

Journal of Market Access & Health Policy, 2017
Objective: The study compared the relative cost differences of similar orphan drugs among high and low GDP countries in Europe: Bulgaria, France, Germany, Greece, Hungary, Italy, Norway, Poland, Romania, Spain, Sweden, UK. Methods: Annual treatment costs
K. E. Young, I. Soussi, M. Toumi
doaj   +1 more source

The impact of inflation on the personal income tax burden

Acta Iuris Stetinensis
In the design of personal income tax, it is important that, in addition to the proper formation of its individual design elements, the legislator also takes care of their adequate protection against inflation.
Marcin Burzec
doaj   +1 more source

Who pays for healthcare in Bangladesh? An analysis of progressivity in health systems financing

International Journal for Equity in Health, 2017
Background The relationship between payments towards healthcare and ability to pay is a measure of financial fairness. Analysis of progressivity is important from an equity perspective as well as for macroeconomic and political analysis of healthcare ...
Azaher Ali Molla, Chunhuei Chi
doaj   +1 more source

Ability to pay and catastrophic health expenditure of urban and rural deceased households over the past decade (2009-2018)

Rural and Remote Health
Introduction: Examining the equity of health care and financial burden in households of deceased individuals in urban and rural areas is crucial for understanding the risks to both national and individual household finances. However, there is a lack of
Sun Mi Shin
doaj   +1 more source

Ability to pay for retiree health benefits.

Inquiry : a journal of medical care organization, provision and financing, 1994
This paper examines retired persons who received employer-provided health benefits in 1987. The sociodemographic, health, and economic characteristics of these elderly persons are compared to the total elderly population. Two methods of estimating retiree insurance purchase are considered and indicate 13% to 20% of retirees would be unable to afford ...
D G, Shea, R P, Stewart
openaire   +1 more source

The obligation to contribute to public spending between constitutional duty and the principle of social solidarity

Journal of Modern Science
In the Italian legal system, the duty to contribute to public expenses, which is a concrete expression of the principle of social solidarity referred to in Article 2 of the Constitution, is delimited by the principle of ability to pay, declined by ...
Salvatore Antonello Parente, Joanna Darda-Gramatyka   +1 more
doaj   +1 more source

NONLINEAR PRINCIPAL COMPONENT ANALYSIS IN PATH ANALYSIS WITH LATENT VARIABLES MIXED DATA

Barekeng
This study aims to obtain the main component score of the ability to pay latent variable, determine the strongest indicators forming the ability to pay on a mixed scale based on defined indicators, and model the ability to pay on time mediated by fear of
Rindu Hardianti, Solimun Solimun, Nurjannah Nurjannah   +2 more
doaj   +1 more source