Results 131 to 140 of about 1,399,097 (309)

GROWTH IN LOCAL TAX BURDENS [PDF]

open access: yesThe Bulletin of the National Tax Association, 1923
openaire   +1 more source

Tax Incidence [PDF]

open access: yes
This chapter reviews the concepts, methods, and results of studies that analyze the incidence of taxes. The purpose of such studies is to determine how the burden of a particular tax is allocated among consumers through higher product prices, workers ...
Don Fullerton, Gilbert E. Metcalf
core  

Clues and cortices: A pilot study of efficient, low‐cost neuroanatomy escape room design using generative AI

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Neuroanatomy is notoriously challenging due to its complexity and abstract spatial relationships, often evoking anxiety and frustration among learners. Educational escape rooms, a form of game‐based learning (GBL), can promote engagement and learning but typically require significant faculty time and resources to design.
Robert M. Becker   +2 more
wiley   +1 more source

The Burden of Inheritance Tax

open access: yes, 2019
Joyce and Sybil Burden are unmarried sisters. They are aged 88 and 81 respectively, and for the past thirty years have lived in a house built on land inherited from their parents. If each leaves their share of the house and other property to the other by will, the house might have to be sold in order to pay the inheritance tax.
openaire   +1 more source

Comparing the Marginal Excess Burden of Labor, Gasoline, Cigarette and Alcohol Taxes: An Application to the United Kingdom [PDF]

open access: yes
This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on labor, gasoline, cigarettes and alcohol, allowing for externalities and interactions between the different taxes.
Parry, Ian
core  

Developing a critical caste analysis within information science and technology: A research review: An Annual Review of Information Science and Technology (ARIST) paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Globalization, Tax Competition and Tax Burden İn Turkey

open access: yesInternational Journal of Public Finance, 2016
1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the world, the rapid spread of information resulting from the developments in IT-technology and the ...
Veli KARGI, Tacim YAYĞIR
openaire   +1 more source

Legacies and successions tax law Law pamphlets

open access: yes, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core  

The Preprint Evolution: The Rise of Unreviewed Drafts on arXiv and Its Implications for Astronomy

open access: yesAstronomische Nachrichten, EarlyView.
ABSTRACT The arXiv preprint server originally democratized astronomical research by removing the financial barriers of journal subscriptions. However, a system designed for the lower publication volumes of the 1990s has fractured under modern research output. Today, the sheer volume of unreviewed manuscripts—often tagged as “submitted,” “under review,”
Luigi Rolly Bedin
wiley   +1 more source

Business Tax Burdens and Tax Reform [PDF]

open access: yesBrookings Papers on Economic Activity, 2017
openaire   +1 more source

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