Results 41 to 50 of about 6,419 (305)
On the Economics of US Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley +1 more source
UIR Law ReviewThis article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%.
Nabila Dina Oktavia, Afifah Mayaningsih
doaj +1 more source
The Effect of Court Rulings on the Dynamics of the Latvian Tax Law
Law: Journal of the University of Latvia, 2022 This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union.
Jānis Lazdiņš, Kārlis Ketners
doaj
Tax fairness and the tax mix [PDF]
, 2008 This brief considers the concept of tax justice or fairness in relation to each of these broad goals: the collection of revenues to finance public expenditures, the regulation of social and economic behaviour, and the distribution of economic resources ...
Duff, David G.
core +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Tax treaty interpretation [PDF]
, 1994 PhDThis thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status.
Edwardes-Ker, M., Edwardes-Ker, Michael
core
American Journal of Community Psychology, EarlyView.Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling +5 more
wiley +1 more source
ABOUT TAX NEUTRALITY AND NON-DISCRIMINATION [PDF]
Annals of the University of Oradea: Economic Science, 2012 Taxpayers are required to pay taxes to the state budget by virtue of their position subject to the state, the latter in its capacity as sovereign person of public law. This quality gives them the right to impose against taxpayers by administrative means
Ioan Dan Morar
doaj
Legal Consequences of Marriage Agreements Separation of Property Against Calculations Income Tax
Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2022 This study aims to obtain results on the legal consequences of separation of assets in tax calculations and the principle of fairness for tax calculations in accordance with the provisions of the Director General of Taxes.
Siswo Pranoto, Widyawatie Boediningsih
doaj +1 more source
International Journal of Environmental, Sustainability, and Social Science, 2022 The Regulation of the Minister of Finance of the Republic of Indonesia Number 68/PMK.03/2022 as the legal basis for cryptocurrency income tax does not reflect the principle of fairness because the consideration is based on the principle of ease of administration.
Ariska Cesar Divian Candra KUSUMA +2 more
openaire +1 more source