Results 21 to 30 of about 990 (268)
California Inheritance and Gift Taxes: A Summary [PDF]
California Law Review, 1955 The initial California inheritance tax law was enacted in 1893.1 This, however, imposed a tax only on inheritance by so-called "collateral" relatives as distinguished from "direct" relatives. The latter group consisted of: father, mother, husband, wife, lawful issue, lineal descendants born in lawful wedlock, adopted child, brother, sister, wife or ...
openaire +1 more source
Administrative costs of property tax in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
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Investigating a new wealth tax in South Africa: Lessons from international experience
Journal of Economic and Financial Sciences, 2018 In recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax.
Jackie Arendse, Lilla Stack
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Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax
Bratislava Law Review, 2017 Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of
Gracia Luchena
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Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2019 The purpose of the paper is to present the tax consequences resulting from the lack of recognition of registered partnerships and same-sex marriages in certain EU member states, taking the example of Poland.
Mateusz Wąsik
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Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
Advancing Upcycling and Regeneration of Spent LiFePO4: Failure Mechanisms and Recovery Strategies
Carbon Energy, EarlyView.This review studies the failure mechanism to promote the upcycling regeneration of spent lithium iron phosphate (S‐LFP). It first summarizes the failure mechanisms of LFP batteries revealed via advanced characterization technologies and then explores the respective advantages and challenges of hydrometallurgy and direct regeneration methods.
Yi Wang +6 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez +1 more
wiley +1 more source