Results 71 to 80 of about 300,341 (301)

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

open access: yesJournal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

Addictive goods and taxes: A survey from an economic perspective [PDF]

open access: yes
In this paper we present an overview of the empirical evidence about the effectiveness of using taxation to influence addictive behaviour, and we address the normative question: should greater use be made of sin taxes to fund health care? First, we raise
Andrew M. Jones, Nuria Badenes-Plá
core  

Inequality and the reform of a regressive local tax: the debate in the UK [PDF]

open access: yes, 2005
The concern of this article is with the current debate about the reform of local taxation in the UK. In particular, the article examines the consideration given to issues of equity in the policy debate that has taken place through the government's ...
Orton, Michael
core   +1 more source

Lost in aggregation? On the importance of local food price data for food poverty estimates

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper explores within‐country variations in food price dynamics and food poverty estimates by employing local market price data and national consumer price index (CPI) data. Our results show that national CPI data may be useful for approximating national trends but they fail to detect and identify spatial variations in local trends, which
Stephan Dietrich   +4 more
wiley   +1 more source

Photocatalytic Transfer Hydrogenation Using Plastic Hydrolysates as Hydrogen Donor

open access: yesAngewandte Chemie, EarlyView.
Plastic waste is transformed into functional amines via solar‐driven transfer hydrogenation. Soluble monomers from acid hydrolysis of waste polymers serve as a hydrogen (electron/proton)donors in the selective reduction of nitroarenes using a visible light active photocatalyst consisting of cobalt promoted molybdenum disulfide integrated in cyanamide ...
Papa K. Kwarteng   +2 more
wiley   +2 more sources

Principles of Justice in Taxation. [PDF]

open access: yesThe Economic Journal, 1905
T. N. Carver, Stephen F. Weston
openaire   +2 more sources

Specific Elements of Transfer Pricing Analysis [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2019
At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in ...
Irena Munteanu, Elena Dobre
doaj  

Tax Reform in Slovakia [PDF]

open access: yes
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  

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

open access: yesAmerican Journal of Community Psychology, EarlyView.
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

Electrolyte‐Replacement‐Free Continuous Electrocatalytic Desalination Coupled With CO2 Reduction at Record Throughput and Low Cost

open access: yesAngewandte Chemie, EarlyView.
A continuous electrocatalytic desalination system powered by CO2 electroreduction that eliminates electrolyte replacement through a self‐balancing circulating design. Using a five‐chamber architecture and an efficient cobalt‐based catalyst, it achieves ultrafast salt removal, high CO production efficiency, and stable long‐term operation, offering a ...
Man Liang   +8 more
wiley   +2 more sources

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