Results 71 to 80 of about 49,106 (308)

The Effect of Tax Planning to Minimize the Tax Burden

open access: yesFundamental Management Journal, 2017
This study aims to determine how the effect of tax planning undertaken by PT. KBX, and to know what the right method to minimize the tax burden. The data for this study were obtained from interviews with tax accounting section and General Human Resources of PT. KBX with observations regarding the implementation of tax planning. The research proves that
Christina Melfrida   +2 more
openaire   +1 more source

How to Measure the Tax Burden on Labour at the Macro-Level? [PDF]

open access: yes
The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies.
Bjørn Volkerink, Jan-Egbert Sturm
core  

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

Distribution of income and the income tax burden in Bulgaria [PDF]

open access: yes
Using the 1992 Bulgarian household budget survey, the authors analyze the distribution of income and of the income tax burden by income and expenditure class and by rural-urban sector.
Bogetic, Zeljko, Hassan, Fareed M. A.
core  

Measuring the income and payroll tax burden with emphasis on the effective marginal tax rate [PDF]

open access: yes, 2018
This paper covers the current issue of income and payroll tax burdens on labour. Payroll taxes have had a significant impact on behaviour both in the labour market and economy-wide.
Rievajova, Eva   +2 more
core   +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

Stability of Tax Burden

open access: yesPublic Policy and Administration, 2006
A stabilised tax system is a necessary element of an efficient legal system. Assurance of stability of thetax system is crucial for tax payers, who can plan their undertakings over a longer period of time, withoutbeing exposed to the danger of tax rate changes. The most visible symptom of tax law stability is the stabilityof tax rates. The guarantee of
openaire   +1 more source

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

No relief: Tax prices and property tax burdens [PDF]

open access: yesRegional Science and Urban Economics, 2011
Abstract In 2001 the state of Minnesota reduced the weights assigned to non-residential property in local property tax bases, which increased residents' price of raising property tax revenue and affords the opportunity to identify the tax price elasticity of local tax revenues and expenditures. Results suggest that a one percent increase in residents'
openaire   +1 more source

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