Results 251 to 260 of about 1,745,860 (409)

FISCAL EFFICIENCY OF INDIRECT TAXES IN UKRAINE

, 2019
Vira Kmit, Iryna Petriv
openalex   +1 more source

On Selective Indirect Tax Reform in Developing Countries [PDF]

The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial ...
Joseph E. Stiglitz, M. Shahe Emran
core  

Up in Smoke: Reciprocal Effects of Cannabis Use and Job Complexity on Extrinsic Career Outcomes

Human Resource Management, EarlyView.
ABSTRACT With the passage of cannabis‐friendly legislation in the U.S., cannabis use is on the rise and poses increasing challenges to managing human resources in the workplace. However, the literature offers a limited understanding of its long‐term implications for career outcomes.
Zhonghao Wang, Andrew Li, Jonathan Shaffer, Jason L. Huang, Xuedan Tao   +4 more
wiley   +1 more source

The economic effects of tax structure transformation: A study based on the tax reform of China's hainan free trade port. [PDF]

Heliyon
Zhang Z, Xiao X, Liu C.
europepmc   +1 more source

The role and development of indirect taxes in the Turkish tax system

, 2019
Barış Bal, Suat Teker
openalex   +1 more source

Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]

This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
core  

A Meta‐Analysis of Employee HR Attributions and Their Relationships With Employee‐Perceived High‐Performance Work Systems and Employee Outcomes

Human Resource Management, EarlyView.
ABSTRACT Research on HR attributions has received a considerable amount of attention in the study of employee perceptions of human resource management (HRM). This increased attention is based on the premise that employee attributions about why certain HR practices are implemented significantly influence employee outcomes.
Dishi Hu, In‐Sue Oh, Anastasiia Agolli
wiley   +1 more source

Taxpayers' Share of US Prescription Drug and Insulin Costs: a Cross-Sectional Study. [PDF]

J Gen Intern Med
Schrier E, Himmelstein DU, Gaffney A, McCormick D, Woolhandler S.   +4 more
europepmc   +1 more source

Personal bankruptcy reform in Switzerland: Transition from first‐century Cessio to twenty‐first century discharge

International Insolvency Review, EarlyView.
Abstract The Swiss personal bankruptcy procedure today bears a striking resemblance to the 2000‐year‐old ancient Roman form of debt relief called cessio bonorum. But not for long. Switzerland is finally ready to join its European neighbors in abandoning this outmoded Roman approach to overindebtedness, modernizing its personal insolvency law to make ...
Jason J. Kilborn
wiley   +1 more source

Can changes in corporate income tax rate affect corporate innovation? [PDF]

Heliyon
Sang B, Zhu H, Zhang C, Yin W, Guo L.
europepmc   +1 more source