Results 41 to 50 of about 227 (155)

Universal social protection schemes in forced displacement settings: Evidence from Colombia

open access: yesInternational Social Security Review, Volume 79, Issue 2, Page 43-68, April/June 2026.
With forcibly displaced persons reaching 123.2 million people globally in 2024, host low‐ and middle‐income countries face a dual social protection coverage challenge: including new populations while their own systems cover less than a third of their citizens.
Carlos Santiago Guzmán Gutiérrez
wiley   +1 more source

The Impact of Special Economic Zones on Border Regions in Mexico

open access: yesBulletin of Economic Research, Volume 78, Issue 1, Page 224-231, January 2026.
ABSTRACT We analyze the effects of a major tax reduction and a doubling of the minimum wage in the Northern region of Mexico, using a synthetic control approach. This quasi‐natural experiment allows us to isolate the impact of a 50% value‐added tax cut, a 30% income tax (Impuesto Sobre la Renta, ISR) reduction, and a significant wage increase on ...
D. Ventosa‐Santaulária   +2 more
wiley   +1 more source

La contabilidad como medio de prueba documental en el impuesto sobre la renta y complementario

open access: yesRevista de Derecho Fiscal
El tema objeto de la investigación es la contabilidad como medio de prueba documental en el impuesto sobre la renta y complementario, un tema que usualmente genera diferencias con la administración de impuestos dentro del proceso administrativo ...
Gustavo Gabriel Chalparizan Obando
doaj   +1 more source

La demanda regional de bebidas alcohólicas en España. Impacto de un incremento de los impuestos especiales

open access: yesEconomía Agraria y Recursos Naturales, 2016
El objetivo de este estudio es analizar la respuesta diferenciada del consumo de bebidas alcohólicas de las distintas regiones españolas ante cambios en los precios y la renta y simular las consecuencias de una variación del tipo de los impuestos ...
Elena López Díaz-Delgado   +2 more
doaj   +1 more source

Influence of tree height and age on leaf drip‐tip morphology in lowland tropical rainforest trees

open access: yesFunctional Ecology, Volume 39, Issue 12, Page 3766-3777, December 2025.
Read the free Plain Language Summary for this article on the Journal blog. Abstract Across biomes, plant form and function are driven largely by variation in climate, particularly the availability of light and water. Strong gradients of these resources also exist within plant communities.
Emma C. Grover   +3 more
wiley   +1 more source

Reputation management in turmoil—An analysis of the clashing narratives in the introduction of a “salmon tax” in Norway

open access: yesReview of Policy Research, Volume 42, Issue 5, Page 1303-1321, September 2025.
Abstract This study deals with reputation management, addressing collective issues, strategic communication by the government, and the dynamics between this communication and counter‐symbols from societal stakeholders. Empirically, it examines the political debates in Norway in recent years regarding the conflict over establishing a “ground rent” tax ...
Tom Christensen, Per Lægreid
wiley   +1 more source

Impuesto sobre la renta para la equidad - CREE [PDF]

open access: yes, 2014
Analizar el impacto economico generado en las empresas el impuesto para la Equidad CREE, frente a los propositos de la norma “Analisis de casos en conclusion la creacion del nuevo impuesto para la equidad CREE esta equilibrado en sus ventajas y desventajas ya que favorece a unas empresas y a otras no tanto, lo que si esta claro es que los ingresos que ...
Liliana Rueda González   +2 more
openaire   +1 more source

Los incentivos tributarios para las cooperativas financieras de Colombia, Costa Rica y México

open access: yesRevista de Estudios Cooperativos, 2018
Con el presente artículo se busca identificar cuáles son los incentivos tributarios para las cooperativas financieras que se incluyen en las legislaciones de Colombia, Costa Rica y México.
Graciela Lara Gómez
doaj   +1 more source

A Difficult Start for the UK Labour Government, But Time Is Still on Their Side

open access: yesWorld Affairs, Volume 188, Issue 3, Fall 2025.
ABSTRACT The newly elected Labour Government in the United Kingdom promised change. However, the first 10 months have been disappointing, characterized by misjudged announcements regarding the Winter Fuel Allowance and Employers' National Insurance contributions. Yet, there is still time to get back on track with welfare reform and create a new welfare
Hefin Gwilym   +4 more
wiley   +1 more source

What Do People Want From a Welfare System? Conjoint Survey Evidence From UK Adults

open access: yesPoverty &Public Policy, Volume 17, Issue 2, June 2025.
ABSTRACT What do people want from a welfare system? Previous research has suggested a list of desiderata, such as that the system: reduces poverty; reduces inequality; improves mental and physical health; costs little; and rewards only the deserving. How do these different features trade off against one another to determine overall desirability?
Daniel Nettle   +3 more
wiley   +1 more source

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