Results 11 to 20 of about 160 (98)
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
wiley +1 more source
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
wiley +1 more source
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
wiley +1 more source
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
wiley +1 more source
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
wiley +1 more source
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
International Social Security Review, Volume 73, Issue 3, Page 13-32, July/September 2020., 2020 Abstract Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition.
Francesco Burchi +2 more
wiley +1 more source
Renforcement du système fiscal comme outil pour relever les défis du développement de la RD. Congo [PDF]
Mouvements et Enjeux Sociaux, 2022 Dans ce travail, la réflexion s’articule sur la fiscalité comme outil de développement de la République Démocratique du Congo (RDC). La préoccupation majeure de tout État moderne est d’assurer son développement économique et social.
Prince KIFWANISU LEPRINCE +4 more
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Relation d’affaires entre fiscalité et la comptabilité dans la perception des recettes parafiscaux en RD Congo [PDF]
Mouvements et Enjeux Sociaux, 2023 Dans la profession, la réussite de toute organisation petite ou grande soit elle, passe sans doute par le respect marital de la fiscalité et de la comptabilité qui justifie un bon travail de qualité, à savoir l’inexistence d’un succès durable sans une ...
Jules MUZAMA KIKANDA
doaj
Los estímulos reformistas y sus límites: Fiscalidad, moneda y deuda en el reinado de Carlos II
E-Spania, 2018 L’ensemble des réformes fiscales menées sous le règne de Charles II suppose un corpus non négligeable de mesures qui ne furent guère uniformes durant les trente-cinq ans de règne.
Carmen Sanz Ayán
doaj +1 more source