Results 61 to 70 of about 560 (265)

Taxing corporate profits in the EU : a comparative study. A comparison of the Portuguese, British and Dutch systems.

open access: yes, 1996
PhDThis work aims to explore the main distortionary features arising from the economic double taxation of distributed profits in three member states of the European Union: Portugal, United Kingdom and the Netherlands.
Teixeira, Gloria, Teixeira, G.M.A.
core  

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal [PDF]

open access: yes
In 2001, the European Commission proposed replacing the current system of taxation of multinational companies by the taxation of a consolidated base, computed at the level of all the European entities of a multijurisdictional enterprise, and then ...
Marcel Gérard
core  

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

Tax systems of EU countries and agreements to avoid double taxation

open access: yes, 2013
Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete ...
Zbytovská, Lenka
core  

Can\u27t be nailed twice : avoiding double taxation by Canada and Taiwan

open access: yes, 2009
Canada and Taiwan have not entered into a tax treaty. Consequently, because each jurisdiction uses different connecting factors, that is \u27residence\u27 in Canada and \u27income source\u27 in Taiwan, double taxation may occur for individuals subject to
Lee, Emily Hsiang-hui
core   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

International double taxation

open access: yes
Međunarodno dvostruko oporezivanje nastaje kada dvije ili više država za istog poreznog obveznika zahtijevaju plaćanje poreza na isti dohodak ili imovinu.
Vrdoljak, Andrej
core   +2 more sources

Avoidance of double taxation on income and capital between the Republic of Slovenia and the Republic of Croatia

open access: yes, 2018
V vsaki državi veljajo zakoni, ki urejajo davke. Davki so z vidika države pomemben prihodek za državo oz. za njen proračun in so namenjeni zadovoljevanju potreb. Z vstopom držav v Evropsko unijo se je odprl prost pretok blaga, storitev, kapitala in ljudi.
Ornik, Laura
core  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

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