Results 21 to 30 of about 478 (114)
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
doaj +1 more source
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
doaj +1 more source
Henry George and Silvio Gesell: The Odd Couple
The American Journal of Economics and Sociology, EarlyView.ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley +1 more source
Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 412-433, June 2026.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 2, Page 923-954, Summer 2026.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
Assessment of Preservation and Extraction Methods for Environmental DNA in Sediments
Environmental DNA, Volume 8, Issue 3, May–June 2026.We assessed how different preservation methods (freezing, room temperature, silica gel, Longmire buffer) affect eDNA metabarcoding results for bacterial, fungal, microeukaryotic, and metazoan communities in marine and freshwater sediments. Results demonstrate taxonomic‐ and habitat‐specific responses to preservation methods, providing evidence‐based ...
Alessia Guerrieri +6 more
wiley +1 more source
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
doaj +1 more source
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
wiley +1 more source
Las sisas en la Gobernación de Orihuela durante la Baja Edad Media
Anuario de Estudios Medievales, 1992 Dans cet article nous étudions les origines et les caractéristiques des accises dans le gouvernement d'Orihuela, pendant le bas Moyen Age, en analysant l'impôt municipal le plus important du Moyen Age valencien.
José Hinojosa Montalvo +1 more
doaj +1 more source
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
wiley +1 more source