Results 181 to 190 of about 990 (268)
A contemporary class structure: Capital disparities in The Netherlands. [PDF]
PLoS OneVrooman JC, Boelhouwer J, Gijsberts M.
europepmc +1 more source
American Ethnologist, Volume 53, Issue 2, Page 171-182, May 2026.Abstract In Colombia's northeastern borderlands, agrarian economies shape how disease risk and stigma are understood and managed. As shown in ethnographic fieldwork in and around the Catatumbo region, cutaneous leishmaniasis—a sandfly‐transmitted disease that produces chronic skin lesions—appears in two radically different guises across adjacent ...
Javier Lezaun, Lina Pinto‐García
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Antipode, Volume 58, Issue 3, May 2026.ABSTRACT This paper deploys a Gramscian theorisation of the conjuncture to argue that the contemporary global political economy is becoming constituted through the destruction of Gaza. It contends that Gaza's destruction illuminates the current conjuncture as an intensification of earlier authoritarian neoliberal tendencies.
Aleksandra Piletić
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Far, Moderate or in Between? The Ties That Shape Canadian Right‐Wing Youth Activism
Canadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 2, May 2026.ABSTRACT Canadian right‐wing youth social movement actors are not a monolith. In this paper, I analyze 45 interviews and notes from a year of ethnographic fieldwork with a population of Canadian right‐wing youth activists between 2023 and 2024. While these youth activists are part of the same right‐wing organizations, some espouse far‐right ideas ...
Kayla Preston
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Double Taxation with Regard to German Inheritance and Gift Tax
European Taxation, 2023This article provides a comprehensive analysis of double taxation in the field of German inheritance and gift tax. It closes a gap in the literature, as most double taxation scholarship centres on income tax. The article examines the phenomena of double taxation from a legal, as well as economic, perspective. After surveying international literature in
P. Linseis
exaly +3 more sources
A Study on Gift Taxation on Self-Gift under ‘the Inheritance Tax and Gift Tax Act’
Seoul Tax Law Review, 2023Kisang Jung
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Major Inheritance Tax and Gift Tax Cases in 2022
KOREAN SOCIETY OF TAX LAW, 2023There are five major Supreme Court precedents related to inheritance and gift taxes for 2022. In this article, the above five precedents were divided into facts, issues, the position of the Supreme Court, and the significance and evaluation of the judgment in chronological order.
Hun Park
openaire +2 more sources
2001
Abstract Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects
Hiromitsu Ishi
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Abstract Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects
Hiromitsu Ishi
exaly +2 more sources
The 2009 Reform of the German Inheritance and Gift Tax Act
Intertax, 2009Following a decision by the German Federal Constitutional Court, the German Parliament was left the choice of either following the Austrian example and have its Inheritance and Gift Tax Act (IGTA) expire, or to implement new valuation rules by 31 December 2008.
exaly +2 more sources