Results 251 to 260 of about 949,584 (299)
The Impact of Various Tax Bases and Rates on Cannabis Consumption Among US Adults Who use Recreational Cannabis. [PDF]
Health EconHe Y, Xu L, Park H, Ma S, Shang C.
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A Call for Dietary Sugar Restriction Policy in India in Light of Oral Health Concerns. [PDF]
CureusMore SG +5 more
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Survey dataset on key drivers of tax evasion. [PDF]
Data BriefAl-Jundi SA, Augustine R.
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Tax Treaties and Tax Avoidance
, 2009 Bundgaard, Jakob, Schmidt, Peter Koerver
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Avoiding the Inflation Tax [PDF]
SSRN Electronic Journal, 2007 I study the effects of inflation on the purchasing behavior of buyers in the Lagos–Wright monetary economy. The standard framework fails to capture the long‐standing intuition that when inflation increases, agents try to spend their money holdings speedily.
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Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions
Bulletin for International Taxation, 2011This article summarizes the contents of Subject 1 of the 64th Congress of the International Fiscal Association Congress held in Rome on 30 August 2010, which considered issues relating to tax treaties and the application of anti-avoidance measures.
De Broe, L. +5 more
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Journal of Sports Economics, 2011
By using a data set of professional basketball players' free agent contracts from the National Basketball Association (NBA) between the 2001-2002 and 2007-2008 seasons, which has rich data on worker productivity, the author is able to identify the effect that changes in income tax rates have on the labor migration decisions of NBA free agents.
Avi-Yonah Reuven +2 more
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By using a data set of professional basketball players' free agent contracts from the National Basketball Association (NBA) between the 2001-2002 and 2007-2008 seasons, which has rich data on worker productivity, the author is able to identify the effect that changes in income tax rates have on the labor migration decisions of NBA free agents.
Avi-Yonah Reuven +2 more
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Michigan Law Review, 1978
Professor Gunn explores the merits of “tax avoidance†approaches in dealing with cases involving unpaid taxes. He describes definitions of the term and also illustrates some alternatives to the tax avoidance approach. Looking at how tax avoidance is dealt with in laws and in judicial decisions Gunn notes that lawmakers should not attempt to ...
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Professor Gunn explores the merits of “tax avoidance†approaches in dealing with cases involving unpaid taxes. He describes definitions of the term and also illustrates some alternatives to the tax avoidance approach. Looking at how tax avoidance is dealt with in laws and in judicial decisions Gunn notes that lawmakers should not attempt to ...
openaire +1 more source
Tax Avoidance and Social Control
2020This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours.
Markus Diller +2 more
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