Results 51 to 60 of about 388,781 (308)
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
The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni +3 more
wiley +1 more source
Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems Symposium - Rawls and the Law: Panel VI: Property, Taxation, and Distributive Justice [PDF]
This Essay attempts to map out how such an inquiry would be conducted in light of Rawls. Rather than searching in theories of justice for required precepts of taxation, we might more fruitfully ask what constraints, if any, a particular theory of ...
Sugin, Linda
core +1 more source
On the Economics of US Agricultural Policy
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
CSR, tax and development [PDF]
This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (CSR) on the other.
Jenkins, Rhys, Newell, P.
core +1 more source
Swedish farmers' approval of nudges
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
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
El nuevo sistema de justicia tributaria chileno. ¿Un hondo respiro para la esfera del derecho procesal tributario? [PDF]
70 p.La publicación de la Ley 20.322 que fortalece y perfecciona la Justicia Tributaria Chilena, pretende cambiarle la cara al Sistema actualmente vigente, incorporándole modificaciones para su modernización y adecuación a la normativa y a los principios
Biel Melgarejo, Rodrigo (Prof. Guía) +1 more
core
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of horizontal equity in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely
Galle, Brian
core +2 more sources

