Results 101 to 110 of about 968,286 (312)

Cadastre as a condition of the property tax system reforms in Poland

open access: yesPrawo Budżetowe Państwa i Samorządu, 2014
Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate
Jolanta Ciak, Beata Wąsewicz
doaj   +1 more source

Field‐Programable Dynamics in a Soft Magnetic Actuator Enabling True Random Number Generation and Reservoir Computing

open access: yesAdvanced Intelligent Systems, EarlyView.
Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata   +14 more
wiley   +1 more source

Assessing the Perceived Fairness of a Property Tax by a Taxpayer Survey: The Case of Residential Arnona Tax in Israel

open access: yesReal Estate Management and Valuation
Understanding taxpayer perceptions of a property tax system is essential for developing equitable and transparent fiscal policies that foster public trust.
Mintz Mordekhay, Portnov Boris A.
doaj   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

The Scope of Rent in Tax Law with Emphasis on Its Jurisprudential and Legal Concept [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī
IntroductionThe real estate rent is one of the significant sources of tax revenue. Although a considerable number of taxpayers fall under this category, rental tax continues to play a unique role in the cohesion of different tax sources, as other sources
Hamid Reza Salehi   +2 more
doaj   +1 more source

The Great ETF Tax Swindle: The Taxation of In-Kind Redemptions [PDF]

open access: yes, 2017
Since the repeal of the General Utilities doctrine over 30 years ago, corporations must recognize gain when distributing appreciated property to their shareholders.
Colon, Jeffrey
core   +2 more sources

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Property Tax in Urban China [PDF]

open access: yes
This paper examines the urban housing sector of China and proposes a property tax reform. Over the past decade, housing price in urban China has been increasing dramatically because of strong demand for self-use, investment and speculation.
Dan Li, Shunfeng Song
core  

Property Tax Burdens in Georgia's School Districts [PDF]

open access: yes, 2006
This Fiscal Impact discusses several issues concerning Georgia's property taxes for school purposes, including the distribution of school property tax burdens and reasons for variations in these ...

core  

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

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