Results 11 to 20 of about 22,014 (137)
International Trade, the Great War, and the Origins of Taxation: Sister Republics Parting Ways
Swiss Political Science Review, Volume 28, Issue 4, Page 585-603, December 2022., 2022 Abstract The First World War was a watershed moment for the development of the modern tax state. Yet, whereas the tax yield strongly increased in this period, little is known about how the tax mix changed, in particular regarding the turn to direct taxation.
Patrick Emmenegger, André Walter
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Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Contemporary Accounting Research, Volume 39, Issue 4, Page 2861-2902, Winter 2022., 2022 ABSTRACT We examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms.
Alissa I. Brühne, Deborah Schanz
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Policy Change in Times of Politicization: The Case of Corporate Taxation in the European Union*
JCMS: Journal of Common Market Studies, Volume 60, Issue 2, Page 355-373, March 2022., 2022 Abstract EU corporate tax policy has long consisted solely in eliminating fiscal barriers. This changed after the financial and Eurozone crises when the European Commission proposed ‘market‐correcting’ provisions to increase tax transparency and ‘fairness’, which were partially adopted by the Council. Analyses of EU responses to the crisis have largely
Aanor Roland, Indra Römgens
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Education: Optimal choice and efficient policy
Canadian Journal of Economics/Revue canadienne d'économique, Volume 54, Issue 2, Page 840-863, May / Mai 2021., 2021 Abstract This paper argues that it suffices to assume distortionary wage taxation to prove the efficiency of effective subsidization of education. The paper does not rely on considerations of equity and market failure to justify subsidies. Instead, the optimal subsidy reduces the social cost of distortive wage taxation. The theoretical approach assumes
Wolfram F. Richter, Kerstin Schneider
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Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014 [PDF]
, 1994 La hausse des prélèvements obligatoires en France soulève de nombreuses interrogations sur le bien fondé de notre système fiscal. De nombreuses propositions de réformes fiscales ont été faites.
Sterdyniak, Henri, Touze, Vincent
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Une évaluation macroéconomique et sectorielle de la fiscalité carbone en France [PDF]
, 1994 Cet article évalue l’impact macroéconomique et sectoriel d’une taxe carbone en France en utilisant le modèle Three-ME qui combine deux caractéristiques importantes pour cette analyse.
Callonnec, Gaël +2 more
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Revenue Ruling 77-290 - Recent Interpretations of Agency Law Inequitably Taxes Members of Religious Orders [PDF]
, 1984 Dubois Henri. Population et fiscalité en Bourgogne à la fin du Moyen Âge. In: Comptes rendus des séances de l'Académie des Inscriptions et Belles-Lettres, 128ᵉ année, N. 4, 1984. pp.
Reed, Wanda F.
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La fiscalité française, un chef-d'œuvre en péril ? [PDF]
, 2007 La fiscalité au sens large, c'est-à-dire en incluant les cotisations sociales, prélève 44 % du PIB en France. Elle joue donc un rôle crucial, tant par sa masse que par sa structure, pour déterminer les revenus et orienter les comportements des agents ...
Sterdyniak, Henri
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Implementation challenges for seafarers’ social security protection: The case of the European Union
International Social Security Review, Volume 73, Issue 4, Page 3-24, October/December 2020., 2020 Abstract In a world of competing flag States and short‐term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason.
Laura Carballo Piñeiro
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Finanzas y fiscalidad de la villa de Lequeitio (1325-1512)
Anuario de Estudios Medievales, 1992 La ville de Lequeitio se trouve sur la partie basque de la côte cantabrique. Le Moyen Áge la vic naître, grandir et se déveloper. On étudie, dans cet article, la fiscalité pratiquée par les Rois ou Seigneurs de Biscaye sur les habitants de Lequeitio.
Ernesto García Fernández
doaj +1 more source