TAXATION OF TOP INCOMES AND TAX AVOIDANCE
Abstract We examine the aggregate and distributional effects of raising the top marginal income tax rate in the presence of entrepreneurial tax avoidance. In a model with heterogeneous agents and occupational choice, entrepreneurs can avoid taxes by choosing the legal form of business organization and shifting income across tax bases.
Alessandro Di Nola+4 more
wiley +1 more source
Immediate pars plana vitrectomy for dislocated intravitreal lens fragments during cataract surgery [PDF]
Timothy Y. Y. Lai+6 more
openalex +1 more source
ABSTRACT Aim To offer a practical proposal regarding the implications of integrating intersectional theory into nursing practice, drawing from the experiences and narratives of nurses across diverse professional contexts. Design Qualitative Grounded theory, following the constructivist approach offered by Kathy Charmaz.
Ariadna Graells‐Sans+3 more
wiley +1 more source
Self-sealing sclerotomies in pars–plana vitrectomy: a prospective evaluation of peroperative complications [PDF]
Aseema Misra, R R Goble
openalex +1 more source
ABSTRACT Aims (1) To analyse individual and institutional‐level factors associated with urinary incontinence in older adults living in nursing homes; (2) to estimate the prevalence of urinary, faecal and double incontinence in nursing home residents. Design Cross‐sectional study. Methods Residents aged 65+ living in 22 nursing homes in Catalonia (Spain)
Javier Jerez‐Roig+9 more
wiley +1 more source
Fairness Of Strategic Resource Allocation, Team Commitment And Commitment To Implementing Strategy In Indonesian International Joint Ventures [PDF]
This study seeks to investigate the relationship between fairness of strategic resources allocation, management team’s commitment to multiple parties, and strategy of international joint ventures (IJVs) in Indonesia.
Lukman, Syukri+2 more
core
Two-port pars plana vitrectomy surgery: a prospective interventional case series [PDF]
Michael Colucciello
openalex +1 more source
On the Relative Contributions of National and Regional Institutions to Economic Development
ABSTRACT Institutional quality is recognized as a fundamental driver of long‐run growth (Acemoglu et al. 2005) and it has been widely studied at both country and regional levels in the economic growth literature. Nevertheless, the literature is scant on the question of how this relationship behaves when the hierarchical structure of regions and ...
Daniel Aparicio‐Pérez+3 more
wiley +1 more source
Phacoemulsification and intraocular lens implantation following pars plana vitrectomy: a prospective study [PDF]
Amit Raj
openalex +1 more source
Internal closure of a posterior perforation using amniotic membrane: A novel surgical technique
Acta Ophthalmologica, EarlyView.
J. S. Suwandi+7 more
wiley +1 more source