Results 81 to 90 of about 49,106 (308)
A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower [PDF]
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed.
Schwager, Robert, Elschner, Christina
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American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]
Int J Environ Res Public Health, 2022 Dai Q +5 more
europepmc +1 more source
Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
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Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany [PDF]
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen.
Stefan Bach, Hermann Buslei
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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
Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan
Jurnal Akutansi Manajemen Ekonomi KewirausahaanTax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly ...
Dewi Sartika, Muhammad Arief
doaj +1 more source
The Tax Burden CGE Analysis for Slovakia and Slovenia
Naše gospodarstvo/Our economy, 2019 Abstract In the paper, the static computable general equilibrium model for Slovakia and Slovenia is used for a tax burden analysis. There was considered simultaneous 1% increase in taxes on primary factors, on firms’ and government domestic and imported purchases, on import taxes, on output (or income) tax, on private domestic and ...
Jánošová, Miroslava +1 more
openaire +5 more sources
The Usual Excess-Burden Approximation Usually Doesn't Come Close [PDF]
This paper shows that the usual excess-burden triangle' formula performs poorly when used to assess the excess burden from taxes on intermediate inputs or consumer goods, and derives a practical alternative to this formula.
Lawrence H. Goulder +1 more
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