Results 31 to 40 of about 840,543 (302)
Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Swiss Journal of Economics and Statistics, 2022 This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions.
Florian Kuhlmey
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Taxation of personal income in the context of issues of social fairness
Правоприменение, 2021 The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that ...
N. M. Artemov, K. A. Ponomareva
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Accredited investor: legal status and problems of taxation
Правоприменение, 2021 The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as ...
I. V. Glazunova, К. I. Chernikova
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A proposal for a simple average-based progressive taxation system
Public Sector Economics, 2019 This paper is a first theoretical presentation of a simple progressive taxation system. The system is based on two adaptations of one easily calculable formula that is based on the societal average income of the previous year.
Dirk-Hinnerk Fischer, Simona Ferraro
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Rawls et l’impôt progressif : deux arguments
ŒconomiaContemporary political philosophers who draw on the work of John Rawls largely subscribe to the idea that progressive taxation is an essential tool for achieving social justice.
Patrick Turmel
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Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different
A. P. Garnov, M. M. Levkevich
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Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?
Arthritis Care &Research, EarlyView.Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet +11 more
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Arthritis Care &Research, EarlyView.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
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NATIONAL POLICY IN REFERENCE TO LABOR REMUNERATION AND ITS INFLUENCE ON POVERTY DYNAMICS IN A REGION [PDF]
Экономика региона, 2010 The paper emphasizes urgent issues regarding labor remuneration, which need to be settled along with adoption of socioeconomic policy aimed at critical reduction in size of the poor population.
Kuklin А. А., Leontieva А. G.
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Advanced Functional Materials, EarlyView.Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
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