Results 71 to 80 of about 160,756 (322)
Medicare Part D and Hospital Admissions due to Antimicrobial Resistance
Health Economics, EarlyView.ABSTRACT Antimicrobial resistance (AMR) has been increasing rapidly in the United States despite government efforts to contain its spread. Both under‐utilization and overuse of prescribed antimicrobials contribute to rising resistance. The introduction of Medicare Part D in 2006 expanded prescription drug coverage for the elderly, including coverage ...
Ricardo B. Ang III
wiley +1 more source
JAKPP (Jurnal Analisis Kebijakan dan Pelayanan Publik)This spatial analysis examines the relationship between fiscal policy and economic growth in the Southern African Development Community (SADC). Using econometric techniques on data from 2000-2017 across 12 member states, the study reveals that tax ...
Katlego Tseladikae +2 more
doaj +1 more source
The remedy may be worse than the disease; a critical account of The Code of Conduct [PDF]
The Code of Conduct for business taxation may, diametrically opposed to its intention, aggravate tax competition between EU Member States. The reason is that it induces, by restricting harmful tax practices, cuts in generic tax rates that may reduce tax ...
Joeri Gorter, K.M. Diaw
core
Do we need tax harmonization in the EU? [PDF]
, 2009 For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful.
Boss, Alfred
core
Human Resource Management, EarlyView.ABSTRACT Compensation plays a pivotal role in shaping employee behavior, motivation, and well‐being. Although extant research has explored various dimensions of compensation, questions about how important pay is to employees and concerns (on the part of employers and/or employees) about the unintended negative (in addition to intended positive ...
Barry Gerhart, Ji Hyun Kim, Shan He
wiley +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
International Journal of Public Finance, 2017 Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj
THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION [PDF]
Annals of the University of Oradea: Economic Science, 2018 Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger
Ioan Cosmin Pițu +2 more
doaj
Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]
Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread?
Eckhard Janeba, Michael Smart
core
Enhanced Cooperation in Corporate Taxation [PDF]
, 2011 In this thesis I study the harmful competition between national governments to attract multinational companies into their country, by designing a competitive corporate tax system.
Vrijburg, H. (Hendrik)
core +2 more sources