Results 251 to 260 of about 154,457 (306)
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio +1 more
wiley +1 more source
From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries [PDF]
The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate.
Peter Birch Sørensen
exaly +4 more sources
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax
2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO), 2022Cryptocurrencies are a completely new concept that changes not only the way we pay but also the way we experience money. Currently, different member states of the European Union define cryptocurrencies differently and tax the income from cryptocurrency trading differently. Most of the European Union’s member states income from cryptocurrency trading is
Šinković, Zoran, Pribisalić, Luka
openaire +2 more sources
In a model where agents have unequal skills and heterogeneous preferences over consumption and leisure, we look for the optimal tax on the basis of efficiency and fairness principles and under incentive-compatibility constraints. The fairness principles considered here are: 1) a weak version of the Pigou-Dalton transfer principle; 2) a condition ...
Fleurbaey, Marc, Maniquet, François
openaire +3 more sources
The Effect of Income Taxes on Household Income [PDF]
Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality.
Gerald Auten, Robert Carroll
openaire +1 more source
Oxford Economic Papers, 1990
Abstract This chapter discusses the issue of guessing whether the uncertainty of labour income results should be a reason for higher or lower marginal tax rates. In 1980, Varian was able to examine the question of optimal taxation when consumers are uncertain about income. This current discussion on the subject includes approximations to
openaire +1 more source
Abstract This chapter discusses the issue of guessing whether the uncertainty of labour income results should be a reason for higher or lower marginal tax rates. In 1980, Varian was able to examine the question of optimal taxation when consumers are uncertain about income. This current discussion on the subject includes approximations to
openaire +1 more source
AJN, American Journal of Nursing, 1970
dues, subscriptions to professional journals, so long as they relate to your job, dues for membership in professional societies, fees paid to n employment agency, and fees paid for the preparation of your tax eturns. You may include the cost of your uniforms, including shoes and stockings and the upkeep and cleaning of these items, provided these ...
openaire +2 more sources
dues, subscriptions to professional journals, so long as they relate to your job, dues for membership in professional societies, fees paid to n employment agency, and fees paid for the preparation of your tax eturns. You may include the cost of your uniforms, including shoes and stockings and the upkeep and cleaning of these items, provided these ...
openaire +2 more sources
New England Journal of Medicine, 1954
TO maintain his "books of account" properly, so that they will be available for income-tax purposes, a professional man should be aware which items are those of income and which are those of expens...
openaire +2 more sources
TO maintain his "books of account" properly, so that they will be available for income-tax purposes, a professional man should be aware which items are those of income and which are those of expens...
openaire +2 more sources
The Mathematical Gazette, 1916
In this paper I propose to describe a scheme of progressive taxation which has been introduced in Australia in the “Income-Tax Act, 1915” (Commonwealth of Australia). As a novel illustration of the use of the Integral Calculus it may be of interest to readers of the Mathematical Gazette ...
openaire +1 more source
In this paper I propose to describe a scheme of progressive taxation which has been introduced in Australia in the “Income-Tax Act, 1915” (Commonwealth of Australia). As a novel illustration of the use of the Integral Calculus it may be of interest to readers of the Mathematical Gazette ...
openaire +1 more source
The American Journal of Nursing, 1957
A registered nurse, by reason of her professional character generally is considered to be an independent contractor in the performance of services in attendance upon private persons. This position is based on the theory that the nurse, after an extended period of prescribed and supervised training and the receipt of a certificate, holds herself out to ...
openaire +2 more sources
A registered nurse, by reason of her professional character generally is considered to be an independent contractor in the performance of services in attendance upon private persons. This position is based on the theory that the nurse, after an extended period of prescribed and supervised training and the receipt of a certificate, holds herself out to ...
openaire +2 more sources

