Results 21 to 30 of about 1,215 (154)
La physiocratie dans les dictionnaires du XVIIIᵉ siècle
Journal of Interdisciplinary History of Ideas, 2023 Over the years, the presence of physiocracy in the dictionaries of the eighteenth century is characterized by a continuity in which the distinction between the ideas and the actions of the physiocrats, often considered as abstract and sectarian, becomes
Manuela Albertone
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Zbornik Radova Pravnog Fakulteta u Splitu, 2016 Parmi les grands principes à valeur constitutionnelle du droit fiscal (principe de liberté, de légalité, d’égalité, d’annualité) le principe de nécessité de l’impôt est au fondement des pouvoirs exorbitants de l’administration fiscale chargée d’établir ...
Jérôme Michel
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Czasopismo Prawno-Historyczne, 1999 En 1527, en Silésie, d’importantes transformations du régime, entre autres l’introduction d’un impôt estimatif, ont été mises en place par des diètes successives, qui siegeaient cette année.
Kazimierz Orzechowski
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Anuario de Estudios Medievales, 1992 L' analyse des similitudes, des différences et des frontières qui existent entre la fiscalité royale et le revenu féodal n'a pas encore éveillé toute l'attention qu'elle mérite.
Julián Clemente Ramos
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Socioeconomic Status and Kawasaki Disease Outcomes in a Single-Payer Health Care System
CJC Pediatric and Congenital Heart Disease, 2022 Background: For patients with Kawasaki disease (KD), lower socioeconomic status (SES) may adversely affect the timeliness of presentation and initiation of intravenous immune globulin, and coronary artery outcomes.
Jonathan P. Wong, MD +8 more
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La venda de l’impost del bovatge de 1379-1384
Anuario de Estudios Medievales, 2000 [fr] Cet article étudie l’alienation definitive de l'ancien impôt du bovatge en Catalogne les années 1379 et 1384, à la fin du royaume de Pere le Cerimoniós. En 1379, les finances royales étant ruinées.
Carles Puigferrat i Oliva
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Contemporary Accounting Research, Volume 42, Issue 4, Page 2582-2613, Winter 2025.Abstract Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position.
Chelsea Rae Austin +2 more
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Tax audits and the policing of corporate taxes: Insights from tax executives
Contemporary Accounting Research, Volume 42, Issue 3, Page 1744-1775, Fall 2025.Abstract We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from ...
Jeri K. Seidman +2 more
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Contemporary Accounting Research, Volume 42, Issue 3, Page 1899-1928, Fall 2025.Abstract In three experiments, we examine how the widespread phenomenon of overwithholding affects retirement savings and how the additional option at tax time of saving retroactively for retirement affects total savings levels. Our results show that overwithholding significantly reduces retirement savings. We show that this outcome can be explained by
Kay Blaufus +2 more
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INRAE Productions Animales, 1998 Les propositions de la Commission européenne concernant une nouvelle réforme de la Politique agricole commune (Agenda 2000) s’inscrivent dans la continuité de la réforme précédente (mai 1992) qui visait à abaisser les prix des principaux ...
F. COLSON, V. CHATELLIER, A. RIDIER
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