Results 251 to 260 of about 175,688,364 (273)
Some of the next articles are maybe not open access.

Can the Deferred Donation Deduction Policy Promote Corporate Charitable Donations? Empirical Evidence from China

Emerging markets finance & trade, 2021
This paper uses a sample of Chinese listed companies and adopts the difference-in-difference method to empirically study the impact of China’s deferred tax deduction policy on corporate charitable donations.
Ting-Ting Ni   +3 more
semanticscholar   +1 more source

The Benefits of the Home Mortgage Interest Deduction

open access: yesTax Policy and the Economy, 2003
Edward Glaeser, Jesse Shapiro
exaly   +2 more sources

A SALT on real estate? Housing market and migration responses to the limit on the state and local tax deduction

Contemporary economic policy
The 2017 Tax Cuts and Jobs Act placed a $10,000 limit on the deductibility of state and local taxes (SALT) for federal tax purposes. This policy change likely increased the cost of home ownership for some households in high‐tax areas.
Lawrence M. Kessler, D. Bruce
semanticscholar   +1 more source

Deduction and Justification in the Law. The Role of Legal Terms and Concepts

open access: yesRatio Juris, 2004
Legal terms, such as “ownership”, “ contract”, “validity”, “negligence”, are used as middle terms in legal deduction. The paper distinguishes two problems regarding this use.
Lars Lindahl
exaly   +2 more sources

A Study on the Structural Reconfiguration of Housing Capital Gains Taxation:Focusing on Ensuring Systemic Coherence across Exemption, Deduction, and Surtax Regimes

THE KOREAN TAX ASSOCIATION
This study starts from the recognition that the Korean housing capital gains taxation system has become increasingly complex due to the independent design and operation of three major components :the one-household one-house exemption, the long-term ...
Hun Park, Wansouk Kim, Yeon-Dae Jeong
semanticscholar   +1 more source

Studies in the History of Tax Law, Volume 12


This book is a continuation of the prestigious series investigating current tax policy debates in an historical context. The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries.

semanticscholar   +1 more source

EXAMINATION OF THE FIRMS’ OWNERSHIP STRUCTURE: DEDUCTIONS FOR OWNERSHIP AND CONTROL DIVERGENCE

Bu çalışmada, firma sahiplik yapıları incelenerek, hakim ortakların özellikleri ve hakim ortakların oluşturdukları piramit yapılar hakkında değerlendirmeler yapılması ve sahiplik hakkı ile kontrol hakkı ayrımının olup-olmadığının belirlenmesi amaçlanmıştır.
YILGÖR, Ayşe Gül, YÜCEL, Emel
openaire   +1 more source

Haftung bei Wurzeleinwuchs


This work discusses the legal issues arising from root penetration in sewage pipes in a cohesive and detailed manner. After an overview of the technical basics, it first deals with (preliminary) questions relating to all claims: the allocation of ...
Stephan Leipert
semanticscholar   +1 more source

Civil Law Aspects of Authorship of Digital Works Generated by Artificial Intelligence

Legal world
The relevance of this topic is driven by the rapid development of artificial intelligence, which is capable of creating works rivaling the results of human labor.
I. S. Sorokin
semanticscholar   +1 more source

Home - About - Disclaimer - Privacy