Results 11 to 20 of about 61,006 (77)
China's Internet sector reforms and the rise of ESG in the state techno‐nationalist agenda
Policy &Internet, Volume 15, Issue 4, Page 646-664, December 2023., 2023 Abstract From 2020 onward, sweeping reforms were implemented in China's domestic Internet sector that stirred debate about its future. Analyzing all Chinese government policies and penalties issued on domestic Internet enterprises from 2020 to 2022, this article provides the first systematic account of the authoritative themes that guided the design of
Anson Au
wiley +1 more source
Fighting vacation rental tax evasion through warnings to potential evaders
Real Estate Economics, Volume 51, Issue 6, Page 1437-1466, November 2023., 2023 Abstract This paper uses differences‐in‐differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item ...
Julio López‐Laborda +2 more
wiley +1 more source
Do you know to whom you pay your taxes? The case of decentralised Spain
Social Policy &Administration, Volume 57, Issue 5, Page 770-788, September 2023., 2023 Abstract Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting
Julio López‐Laborda +2 more
wiley +1 more source
A legal assessment of private land conservation in South America
Conservation Biology, Volume 37, Issue 4, August 2023., 2023 Abstract Privately protected areas (PPAs) are a potentially innovative conservation tool. Legal recognition is necessary for their success, especially where there are institutional challenges to nature conservation, such as in South America. Although PPAs have increased in South America since the early 2000s, there is a critical information gap ...
Rocío López de la Lama +4 more
wiley +1 more source
Taxing Flaring and the Politics of State Methane Release Policy
Review of Policy Research, Volume 37, Issue 1, Page 6-38, January 2020., 2020 Abstract Methane is a potent greenhouse gas but it has received strikingly less social science attention than carbon dioxide in examining climate policy options. This article explores American state policy toward methane that is not captured and instead released into the atmosphere during oil and gas production.
Barry Rabe +2 more
wiley +1 more source
Ciencias Económicas, 2016 Mediante la Nota Interna Nº 1/2015 la Administración Provincial de Impuestos de la Provincia de Santa Fe reconoce la naturaleza penal de los ilícitos tributarios tipificados en el Código Fiscal y la aplicabilidad en la especie de los principios generales
Ileana García Federici
doaj +1 more source
La fiscalidad provincial entre la Constitución y el despegue azucarero. Tucumán, 1852-1876
América Latina en la Historia Económica, 2004 Los estudios sobre fiscalidad, en líneas generales, se han orientado a esclarecer la composición de los ingresos públicos, la participación de los diferentes tributos en la recaudación total y su relación con el desempeño de la economía; en este sentido ...
Santiago Rex Bliss
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Impuesto a los ingresos brutos: "Ave fénix" de la estructura tributaria subnacional
Estudios Económicos, 2014 La estructura de un sistema tributario comprende dos aspectos: la composición de los recursos públicos y la estructura de los impuestos en particular.
Alberto Porto +2 more
doaj +2 more sources
Apuntes: Revista de Ciencias SocialesEl objetivo de la investigación es analizar la incidencia de la inversión pública sobre la recaudación del impuesto predial en gobiernos locales provinciales de la macrorregión sur del Perú durante el período 2010-2020. El tipo de estudio es aplicado, bajo el enfoque cuantitativo, diseño no experimental, tipo longitudinal de panel, de carácter ...
Tudela-Mamani, Juan Walter +2 more
openaire +2 more sources
Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?
Fiscal Studies, Volume 46, Issue 1, Page 125-137, March 2025.Abstract The COVID‐19 vaccination campaign can be regarded as a public‐sector success story. Given the shock caused by the pandemic, the highly visible and successful response of the public authorities in rolling out the vaccination might have elicited an increase in public trust.
José María Durán‐Cabré +3 more
wiley +1 more source