Results 71 to 80 of about 1,201,030 (331)

ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN

open access: yesKeberlanjutan, 2018
The purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed.
Mahwiyah Mahwiyah
doaj   +1 more source

How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993 [PDF]

open access: yes
Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall
Håkan Selin, Jukka Pirttilä
core  

Pollock, Macomber, and the Role of the Federal Courts in the Development of the Income Tax in the United States [PDF]

open access: yes, 2010
Crane notes that the federal income tax is much more a lawyer\u27s tax than either the income taxes of other jurisdictions or the several nonincome federal taxes.
Crane, Charlotte
core   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Assessment of Tax Risks Arising from Personal Income Tax Agents

open access: yesФинансы: теория и практика
Personal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the  assessment  of  risks  arising  from  both  tax  agents  (at  the  micro  level)  and  the state represented
E. Е. Smirnova
doaj   +1 more source

The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam [PDF]

open access: gold, 2020
Loan Thi Phuong Nguyen   +4 more
openalex   +1 more source

Income Tax Reform under CTRP: A Taxing Problem [PDF]

open access: yes
This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Dual Income Taxation: Why and how? [PDF]

open access: yes
The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income ...
Peter Birch Sørensen
core  

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

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