Results 31 to 40 of about 18,649 (218)
AgronomyIntegrated rice–aquatic animal farming has become a vital strategy for enhancing food security. To assess the effects of integrated rice–giant river prawn (Macrobrachium rosenbergii) farming (IRPF) on agricultural ecosystems, we used 16S rRNA gene ...
Yiyun Zhang +5 more
doaj +1 more source
LA DECLARACIÓN DEL IRPF COMO CAUCE DE FINANCIACIÓN DE LA IGLESIA CATÓLICA (ASIGNACIÓN VOLUNTARIA DEL 0,7 POR 100 DE LA CUOTA ÍNTEGRA) [PDF]
Crónica Tributaria, 2010 En este trabajo se analiza el actual modelo de financiación de la Iglesia católica, que ha pasado a basarse estrictamente en las decisiones que toman los contribuyentes al efectuar su declaración del IRPF (mediante la asignación de un 0,7 por 100 de la ...
Antonio Cubero Truyo +1 more
doaj
Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation [PDF]
Investigaciones Regionales - Journal of Regional Research, 2003 After the reforms introduced in Spanish personal income tax (IRPF) in 1998, foral and common territory tax structures present differentiated structures. These normative differences are reviewed in the first part of the paper.
Francisco José Delgado Rivero
doaj
Online Income Tax Returns and the Third‐Level Digital Divide
Journal of Public Affairs, Volume 25, Issue 2, May 2025.ABSTRACT In this article, we have tried to improve our understanding of the third‐level digital divide associated with online tax returns in Spain. To this end, we analyse the causes that may explain the online filing of tax returns through third parties (tax advisors, family or friends).
Bruno González‐Cacheda
wiley +1 more source
Eunomia, 2020 El artículo 31.1 de la Constitución española recoge el principio de progresividad como característica del sistema tributario. Este trabajo estudia el contenido del principio y su interacción con otros principios constitucionales, así como la limitada ...
Rafael Sanz Gómez
doaj +1 more source
Fiscal consolidation and voting: on the electoral costs of budgetary stability
Fiscal Studies, Volume 45, Issue 4, Page 559-581, December 2024.Abstract In this paper, we analyse the potential impact of policies aimed at fostering fiscal sustainability on citizens’ preferences. A survey specifically designed for this purpose quantifies citizens’ knowledge and concern about fiscal imbalances and the institutional framework that addresses them in Spain, and their possible electoral reactions to ...
Santiago Lago‐Peñas +2 more
wiley +1 more source
Clinical and Translational Medicine, Volume 14, Issue 10, October 2024.MUC1+ cancer cells with a high epithelial‐to‐mesenchymal transition potential and exhibiting spatial proximity to fibroblasts and endothelial cells constitute the driving force of gastric cancer peritoneal metastasis (GCPM). Higher C1Q+ macrophage infiltrates correlated with significantly lower GZMA+ T‐lymphocyte infiltrates within the peritoneal ...
Haoxin Peng +14 more
wiley +1 more source
Efeitos da incidência do ICMS e IRPF na distribuição de renda na Paraíba
Brazilian Journal of Empirical Legal Studies, 2021 O objetivo deste estudo é investigar o efeito final do Sistema Tributário Nacional na distribuição de renda e na pobreza no Estado da Paraíba, a partir de informações da Pesquisa de Orçamento Famíliar (POF) 2017/2018, sobre o consumo e renda das famílias.
Laércio Damiane Cerqueira da Silva +2 more
doaj +1 more source
Revista de Fomento Social, 1998 La Reforma del Impuesto sobre la Renta de las Personas Físicas ha sido objeto de especial atención por parte de la opinión pública en los últimos meses. Ello es lógico pues cualquier reforma de la imposición personal sobre la renta de las personas físicas tiene una indudable relevancia en nuestro sistema impositivo.
openaire +3 more sources
The Dynamics of Inequality and Mobility: A Panel Data Analysis of the Spanish Income Tax
Social Science Quarterly, Volume 105, Issue 3, Page 696-708, May 2024.Abstract Objective This article aims to analyze the evolution of income inequality and mobility in Spain during the period 1999–2011 by exploiting data from personal income tax returns. Methods To assess the evolution of inequality over the period analyzed, we have used some of the many metrics developed for this purpose, each of which offers a ...
Juan Ignacio Martín‐Legendre +2 more
wiley +1 more source