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Annals of Gastroenterological Surgery, EarlyView.This study aimed to clarify whether differences in minimally invasive surgery outcomes are associated with regional and patient characteristics. This study found regional and patient characteristic disparities in minimally invasive surgical outcomes; national policies should be implemented to address these inequities.
Atsushi Hamabe +9 more
wiley +1 more source
The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries [PDF]
Societas et Iurisprudentia, 2013 The aim of this study is to determine whether in corporate income tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through
Květa Kubátová
doaj
Integrating the Corporate Income Tax? [PDF]
The American Journal of Comparative Law, 1983 Now that the late 1970s debate in the U.S. about the policy questions involved in "integrating" the corporate income tax with the individual shareholder income tax has quieted, and the activity in many nations to adopt some form of integration has slowed, it seems time for a good, reflective and technically masterful book on the subject.
openaire +2 more sources
Environmental Policy and Governance, Volume 32, Issue 6, Page 459-477, December 2022., 2022 Abstract Social innovations are grassroots processes aiming to achieve impacts beyond an individual level and towards a broader societal good. The environmental dimension of impacts refers to any direct change to the environment resulting from social innovation activities, products, or services, which are not addressed by pre‐existing systems.
Valentino Marini Govigli +5 more
wiley +1 more source
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2014 [Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policymakers argue that reform of the corporate income tax system is needed, although a variety of rationales on why ...
Keightley, Mark P, Sherlock, Molly F
core +6 more sources
Implications of state policy context for the well‐being of immigrant families with young children
American Journal of Community Psychology, EarlyView.Abstract There is notable variation in state‐level social policy exclusions for immigrant parents and their children. Little research has investigated how these exclusions impair the well‐being of immigrant families. This study examined how state‐level social policy exclusions for immigrants are associated with the well‐being of immigrant parents and ...
Kevin Ferreira van Leer +5 more
wiley +1 more source
Tax analysis of the Corporate Income Tax
Путеводитель предпринимателя, 2020 This article considers the method of calculation of the corporate income tax taking into account adjustments, deductions, reductions connected with its calculation.
doaj
American Journal of Industrial Medicine, EarlyView.ABSTRACT Background Workplace benefits such as paid sick leave and employer‐sponsored health insurance influence workers' ability to take time off when ill or injured. We examined whether and to what extent these workplace benefits complement each other in affecting health‐related work absences, and whether associations varied by employment status ...
Jim P. Stimpson +3 more
wiley +1 more source
Optimal taxation and the Domar-Musgrave effect [PDF]
arXiv, 2023 This article concerns the optimal choice of flat taxes on labor and capital income, and on consumption, in a tractable economic model. Agents manage a portfolio of bonds and physical capital while subject to idiosyncratic investment risk and random mortality.
arxiv
Is corporate income tax a withholding tax?
EC Tax Review, 2003 The article comments a decision of the European Court of Justice, where an autonomous interpretation of Art. 5, Paragraph 1, of the Parent - Subsidiary Directive has been adopted. A series of criteria have thus been identified that are suitable to outline the concept of “withholding tax”, which would include any tax which is (a) paid by the ...
openaire +2 more sources