Results 91 to 100 of about 595,018 (304)
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period
Made Meiliana Kurnia Sari +1 more
doaj +1 more source
Who pays commodity taxes? Evidence from French reforms, 1987-1999 [PDF]
The point of this paper is to measure empirically the distribution of the commodity tax burden between consumers and producers. For that purpose, two French reforms are studied. These reforms are steep decreases of the VAT rate on housing repair services
Clément Carbonnier
core
Racism and racial disparities in firearm violence: A scoping review
American Journal of Community Psychology, EarlyView.Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee +8 more
wiley +1 more source
Regional differentiation of the tax burden on personal income in Canada
Вестник университетаThe income of citizens reflects the degree of economic development of the country, and in the regional aspect – the degree of economic development of each region.
I. V. Mitroshin
doaj +1 more source
AVI: The Shift in the Tax Burden [PDF]
, 2013 As proposed, the Actual Value Initiative (AVI), Philadelphia's sweeping property tax overhaul, is revenue neutral. The plan is to raise the same amount of revenue through real estate taxes, $1.2 billion, in 2014 as in 2013.
Emily Dowdall
core
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
Spin‐State Modulation of Atomic Iron Sites Enables Efficient CO2 Electroreduction in Acid Medium
Angewandte Chemie, EarlyView.An axial oxygen ligand was added to shift the spin state of the single‐atom Fe site from low to medium spin. This change reduces the interfacial interaction with H3O+ and decreases the *CO desorption energy, thus enhancing CO2RR in acidic media.
Shanhe Gong +13 more
wiley +2 more sources
Effect of the tax burden on the activities of business entities
Хабаршысы. Экономика сериясы, 2017 The formation of a fundamentally different model of interaction between government and business entities in the field of taxation has determined the necessity for consideration of the tax component in the total economic strategy of the enterprises.
М. Арзаева +1 more
doaj
Tax Revenue Structure and Its Components in Bulgaria: Where Does Tax Revenue Come From?
Finance, Accounting and Business Analysis, 2021 The public sector can raise the resources needed in order toprovide public services through a mix of taxes levied on individual and corporate incomes, consumption taxes, social insurance contributions and wealth taxes.
Diyana Metalova, Presiana Nenkova
doaj
Distribution of personal income tax changes in Slovenia [PDF]
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis.
Cok, Mitja +4 more
core +1 more source