Results 171 to 180 of about 868,433 (373)
The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes ...
Radovan Chalupka
core
Up in Smoke: Reciprocal Effects of Cannabis Use and Job Complexity on Extrinsic Career Outcomes
Human Resource Management, EarlyView.ABSTRACT With the passage of cannabis‐friendly legislation in the U.S., cannabis use is on the rise and poses increasing challenges to managing human resources in the workplace. However, the literature offers a limited understanding of its long‐term implications for career outcomes.
Zhonghao Wang +4 more
wiley +1 more source
Personal Income Tax Policy in China and the United States: A Comparative Analysis [PDF]
, 2009 Hua Xu, Huiyu Cui
openalex +1 more source
International Insolvency Review, EarlyView.Abstract The Swiss personal bankruptcy procedure today bears a striking resemblance to the 2000‐year‐old ancient Roman form of debt relief called cessio bonorum. But not for long. Switzerland is finally ready to join its European neighbors in abandoning this outmoded Roman approach to overindebtedness, modernizing its personal insolvency law to make ...
Jason J. Kilborn
wiley +1 more source
Determinants of aggregate income-tax-evasion behaviour: the case of US
PSL Quarterly Review, 1998 The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
doaj
Designing a Work-Friendly Tax System [PDF]
, 2004 [Excerpt] Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work.
Forman, Jonathan Barry
core +1 more source
How Does the Personal Income Tax Affect the Progressivity of OASI Benefits? [PDF]
, 2011 Norma B. Coe +3 more
openalex +1 more source
The goals and theories of the new Ethiopian insolvency regime against global benchmarks
International Insolvency Review, EarlyView.Abstract This study offers a comprehensive examination of the goals and theoretical foundations of the new Ethiopian insolvency regime. The study identifies and examines the goals of insolvency in Ethiopia to ascertain which interests are protected and how.
Samuel Biresaw, Mia Rahim
wiley +1 more source
Designing an Optimal Personal Income Tax Rate Structure: Goals and Criteria
, 1988 Vladimir Salzyn
openalex +2 more sources
International Insolvency Review, EarlyView.Abstract The article examines the Italian approach to farming enterprises' insolvency. In Italy, farmers were traditionally excluded from the application of insolvency proceedings regardless of their corporate status. In the last decade, they have gained limited access to special insolvency procedures developed for consumers and small enterprises.
Oriana Casasola, Elisa Salvadori
wiley +1 more source