Results 101 to 110 of about 1,311,183 (311)
Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]
, 2015 This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
core
On the role of backauditing for tax evasion in an agent-based Econophysics model
, 2012 We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parametrized via local temperatures and magnetic fields.
Pickhardt, M., Seibold, G.
core +1 more source
Налоги в доходах местных бюджетов в Российской Федерации
Фінансово-кредитна діяльність: проблеми теорії та практики, 2014 Ограниченность налоговых полномочий органов местного самоуправления Российской Федерации порождает высокую зависимость бюджетов муниципальных образований от поступлений из бюджетов более высокого уровня.
Н. В. Покровская
doaj
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures [PDF]
In the United States, local government expenditures are heavily subsidized through a variety of sources. This paper explores theoretically and then simulates empirically the effects of eliminating either of two federal subsidies encouraging local ...
Joel Slemrod, Roger H. Gordon
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Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
City Taxes and Property Tax Bases [PDF]
This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's
Helen F. Ladd, Katharine L. Bradbury
core
Four Options For Eliminating Property Taxes and Funding Local Governments - Brief [PDF]
, 2007 This brief outlines four alternative approaches to eliminating or reducing property tax while replacing the lost local revenue and retaining local fiscal discretion.
David L. Sjoquist
core
Autism Research, EarlyView.ABSTRACT Healthy lifestyle behaviors, including physical activity, screen time, sleep, and diet quality, are important determinants of mental health, yet little is known about how these behaviors cluster among children with neurodevelopmental disorders.
Matthew Bourke +4 more
wiley +1 more source
Culture and Taxes: Towards Identifying Tax Competition [PDF]
We propose a new strategy to identify the existence of interjurisdictional tax competition and to estimate its spatial reach. Our strategy rests on differences between desired tax levels, determined by culture-specific preferences, and equilibrium tax ...
Beatrix Eugster, Raphaël Parchet
core
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source