Results 111 to 120 of about 299,114 (306)
The Egalitarian Sharing Rule in Provision of Public Projects [PDF]
In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Alexei Savvateev +3 more
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Abstract Health care is shifting towards a digital‐guided system, integrating digital diagnostics, biomarkers and therapeutics in many care pathways. However, despite rapid technological advancement and preliminary adoption accelerated by the COVID‐19 pandemic, a significant implementation gap persists. This narrative review explores the causes of this
Mees H. P. Stoop +3 more
wiley +1 more source
Corporate Tax Systems, Multinational Enterprises, and Economic Integration [PDF]
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA).
Guttorm Schjelderup +2 more
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Оподаткування скидів забруднюючих речовин: екологічні помилки та економічні наслідки [PDF]
The paper considers environmental and economic problem for taxation of discharges of pollutants to Ukrainian water bodies, namely environmental errors and its economic consequences.
Васьковець, Людмила Антонівна +1 more
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Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Between public service and market: Portraying the bifront university in a platformized world
Abstract This paper contributes to the international debate on the changes affecting recruitment and orientation processes toward higher education. Based on qualitative research involving 19 Italian public universities, the study analyses the transformations in communication, recruitment and orientation activities within platformization and increasing ...
Marco Pitzalis +2 more
wiley +1 more source
Discharges of pollutants: problems of environmental taxation [PDF]
Исследованы особенности налогообложения сбросов загрязняющих веществ, входящих в структуру показателя «минерализация воды», выявлены противоречия между требованиями экологической безопасности специального водопользования и налогового законодательства ...
Васьковец, Людмила Антоновна +1 more
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Taxation of financial intermediation : measurement principles and application to five African countries [PDF]
The purpose of this study is to set out a practical method for analyzing how inflation, interest ceilings, reserve requirements and like impositions have had tax-like effects and how they can be compared with explicit taxes.
Chamley, Christophe, Honohan, Patrick
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The impacts of biological invasions
ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source
The taxation of natural resources : principles and policy issues [PDF]
Natural resources are typically subject both to taxation under the income tax system and to special resource taxes. Properly designed income taxes attempt to include capital income on a uniform basis.
Boadway, Robin, Flatters, Frank
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