Results 51 to 60 of about 2,140 (262)

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
doaj   +1 more source

Why Does Individualism Affect Economic Development: Is It Values, Policies, or Institutions?

Southern Economic Journal, EarlyView.
ABSTRACT A substantial body of literature highlights the positive roles of individualism and economic freedom in fostering prosperity, and recent work links the two. This paper disentangles their contributions to economic development. In cross‐country data, we show that both are independently associated with per capita income, even after extensive ...
Lewis S. Davis, Claudia Williamson Kramer   +1 more
wiley   +1 more source

Tax Groups in Gift and Inheritance Tax

Teka Komisji Prawniczej PAN Oddział w Lublinie, 2020
This article is aimed at dividing the taxpayers of gift and inheritance tax into tax groups. The Author focuses on the circumstances which are the most problematic for interpretation when establishing the correct tax group, the taxpayer belongs to, i.e.
openaire   +1 more source

Change and Continuity in British Politics: Can the Starmer Government's Approach to Governance Resolve the Crisis in the British State without Radical Reform?

The Political Quarterly, Volume 96, Issue 1, Page 140-148, January/March 2025.
Abstract In this article, the key dilemmas that will confront the new Labour administration in Britain during its initial period in power are examined. The Starmer government is seeking to use the state pragmatically to improve British economic performance, stem the crisis in public services and strengthen the strategic capacity of Whitehall.
Patrick Diamond, David Richards, Sam Warner   +2 more
wiley   +1 more source

Broke and Broken: The Crises Facing Local Government in England

The Political Quarterly, Volume 96, Issue 1, Page 199-205, January/March 2025.
Abstract English local government faces a perilous position owing to insufficient funding, structural issues and capacity challenges. Fourteen years of austerity have significantly reduced council budgets, while increased demand for services—particularly adult social care—has strained resources.
David Jeffery
wiley   +1 more source

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
doaj   +1 more source

What England Is and What It Claims to Be: Orwell on National Identity

The Political Quarterly, EarlyView.
Abstract This article suggests that George Orwell's body of work offers a rather unique and insightful two‐part conception of national identity in the context of England, made up of a moral inheritance—the values of liberty, fairness and decency—and a lived sensibility—the fluid, experiential quality of collective life expressed in shared customs ...
Sam Taylor Hill
wiley   +1 more source

The Association of Medicaid Estate Recovery with Homeownership, Home Equity, and Medicaid Enrollment

The Milbank Quarterly, EarlyView.
Policy Points This study examines the association between the implementation of Medicaid estate recovery and homeownership, home equity, and Medicaid enrollment among low‐income adults. Estate recovery is associated with a decrease in Medicaid enrollment among unmarried, low‐income older adults and a decrease in home equity overall and among Black ...
AMANDA SPISHAK‐THOMAS
wiley   +1 more source

LA SUPRESIÓN DEL IMPUESTO SOBRE EL PATRIMONIO Y LAS EMPRESAS FAMILIARES

Revista de Estudios Empresariales. Segunda Época, 2009
The work begins by showing the lack about definition about the family business. Although it can not be denied that in Spain, following EU guidelines, we have an own tax regime for family companies, but, spread in all the tax system to the legislative ...
Gracia María Luchena Mozo
doaj  

Hospitaller Revenues, Bourbon Regalism: The Financial Administration of the Grand Priory of Castile and León under an American Parvenu

History, EarlyView.
Abstract After the vicissitudes of the War of the Spanish Succession (1701–14), the consolidation of the Bourbon Monarchy in early eighteenth‐century Spain allowed Philip V's ministry to implement the so‐called Nueva Planta in his various kingdoms and lordships of the Crown of Aragon, but also in Castile.
Roberto Quirós Rosado
wiley   +1 more source