Results 41 to 50 of about 2,140 (262)
Do death taxes deserve to die? An international search for alternatives
Journal of Economic and Financial Sciences, 2015 The death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore.
Palesa Makoti, Rudi Oosthuizen
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Legacy and the Politics of Racial Terminology
Journal of Applied Philosophy, EarlyView.ABSTRACT When a term carries a sordid past, it is tempting to think it should have no future use. Yet the normative life of a word is rarely exhausted by its origins. This article develops legacy analysis as a method for enriching evaluation of what should be done with historically burdened terms. Rather than treating origins as decisive, the framework
Paul‐Mikhail Catapang Podosky
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Development of tax revenues of transfer tax in 1993–2009 in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 It contains the quantification of not only the absolute collection of transfer tax but it also presents the basic statistical indicators, e.g. the pace of growth and the pace of absolute increase.
Břetislav Andrlík
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Public Administration and Development, EarlyView.ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
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Acta Iuris Stetinensis, 2017 The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act.
Katarzyna Święch-Kujawska
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Inheritance and equal opportunity - it is the family that matters
Public Sector Economics, 2020 Inheritance fundamentally violates the meritocratic justice principle of society. Despite the high level of wealth concentration and the fact that few people would be affected, political support for an inheritance tax is rather low.
Pirmin Fessler, Martin Schürz
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Sustainable Development, EarlyView.ABSTRACT Sustainable debt bond is an emerging instrument aiming at providing companies and governments with extra resources for financing social and environmental policies and attempting to make progress on the Sustainable Development Goals. Regional governments in Spain have issued sustainable bonds in recent years to finance different spending ...
Alberto Turnes +2 more
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Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
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Sustainable Development, EarlyView.ABSTRACT Climate change is one of the most profound ethical and existential challenges of the 21st century. Beyond its physical, economic, and environmental consequences, it raises fundamental moral questions about justice, equity, responsibility, and the right to a livable planet.
Jacob Kwakye
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Political aspects of the vicesima hereditatum
Studia Prawnicze KULThe vicesima hereditatum was a five-percent inheritance tax introduced by Emperor Octavian Augustus in the 1st century AD as part of a fiscal reform to strengthen the state's finances after a period of crises.
Kamila Pogorzelec - Miziołek
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