Results 131 to 140 of about 42,963 (273)
Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future
Public Budgeting &Finance, EarlyView.Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley +1 more source
Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options [PDF]
, 2016 There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there ...
Holzmann, Robert
core
On the relevance of double tax treaties. [PDF]
Int Tax Public Financ, 2020 Petkova K, Stasio A, Zagler M.
europepmc +1 more source
There Is Always a Bigger Fish. Determinants of Power Perceptions in Swiss Biodiversity Policy
Policy Studies Journal, EarlyView.ABSTRACT The Advocacy Coalition Framework (ACF) views power as crucial in policy processes, but the nature of coalition power, its determinants, and how to empirically measure it remain understudied. In this article, we use a mixed method approach and social network analysis to explore power relationships in the biodiversity policy subsystem in ...
Alix d'Agostino +2 more
wiley +1 more source
Public Health Measures and Prevention of Alcohol-Associated Liver Disease. [PDF]
J Clin Exp Hepatol, 2022 Ayares G +5 more
europepmc +1 more source
Review of European, Comparative &International Environmental Law, EarlyView.Abstract In its landmark advisory opinion on States' obligations regarding climate change, the International Court of Justice (ICJ) tackled the highly contentious issue of the legal consequences of unlawful acts and State responsibility. While the Court adopted a more cautious approach on this matter than it did when interpreting States' primary ...
Yann Kerbrat, Sandrine Maljean‐Dubois
wiley +1 more source
Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source
Double income taxation treaties: The O.E.C.D. draft [PDF]
The International Executive, 1964 openaire +1 more source
Regulation &Governance, EarlyView.ABSTRACT During and following the Covid‐19 pandemic, the European Union (EU) is taking first steps toward a European Health Union (EHU). There is no set definition of what an EHU is, but in this paper, we explore the popular support for different designs of an EHU, including a pillar in which healthcare policy competences are shared between the EU and ...
R. Beetsma, F. Nicoli
wiley +1 more source
Elective Taxation on Inbound Real Estate Investment [PDF]
, 2016 Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S.
Herzig, David J.
core +1 more source