Results 261 to 270 of about 66,459 (315)

US State Policy Index for Population Health Analyses. [PDF]

Milbank Q
Montez JK, Gutin I, Monnat SM.
europepmc   +1 more source

The Impact of the 2021 Child Tax Credit on Perinatal Health: Evidence From the Expansion and Postexpiration Periods. [PDF]

Am J Prev Med
Wang G, Jackson KE, Hamad R.
europepmc   +1 more source

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Is There a “Singles Tax”? The Relative Income Tax Treatment of Single Households

Public Budgeting & Finance, 2002
The existence of a “marriage tax,” in which many married couples pay more taxes when married than their combined taxes as single individuals, is well known. However, largely lost in the attention devoted to married taxpayers is the treatment of single taxpayers. This article examines the relative tax treatment of single and married taxpayers.
James Alm, Leslie A. Whittington, Jason Fletcher   +2 more
openaire   +1 more source

The single tax.

2009
Abstract not available.
openaire   +2 more sources

The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?

, 2019
It is possible to talk about an international tax regime taking into account the international regime theory developed in the framework of international relations.
Gil García, Elizabeth
exaly   +1 more source

The Single Rate Business Tax: A Value Added Tax?

SSRN Electronic Journal, 2010
Thesis to obtain the LL.M. in Taxation. This dissertation tries to show that the "impuesto empresarial a tasa unica" (single rate business tax) doesn't tax income, but consumption; it is a direct tax according to legal incidence, but also an indirect tax according to its object; it is a value added tax calculated according to the subtraction method; it
openaire   +1 more source

The Sufficiency of Single Tax Revenue:

The American Journal of Economics and Sociology, 1990
Abstract. Statements claiming that the single tax would raise insufficient revenue to support modern governments have been damaging to Henry George's proposal to tax the rent of land. It is argued that these claims are a misleading way of assessing George's proposal. Firstly, it is shown that estimates of rent usually understate the revenue that would
openaire   +1 more source

The Single Tax Principle

Bulletin for International Taxation
The single tax principle (STP) remains one of the most controversial ideas in international tax law. This article examines its content, relationship to established principles and practical implications, exploring whether solutions derived from the STP — notably the global minimum tax — can remain viable amid a fragmented international tax landscape ...
openaire   +1 more source

Accounting and reporting of the single tax

Challenges of accounting for young researchers
The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the national economy. In this context, the "Moldova IT Park" plays a central role in facilitating a stimulating tax environment ...
Ionela Stelea, Galina Badicu
openaire   +1 more source