Results 81 to 90 of about 229,052 (207)

The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code [PDF]

, 2014
This Essay seeks to demonstrate that the interpretive use of standards in applying provisions of the Internal Revenue Code is not inconsistent with the rule of law.
Abreu, Alice G., Greenstein, Richard K.
core   +1 more source

Alcohol-related harms and the certainty of deaths and taxes

The Lancet Regional Health - Europe, 2022
openaire   +3 more sources

Perfect Taxation with Imperfect Competition [PDF]

This paper analyzes features of perfect taxation also known as optimal taxation when one or more private markets is imperfectly competitive. Governments with perfect information and access to lump-sum taxes can provide corrective subsidies that render ...
Alan J. Auerbach, James R. Hines Jr.
core  

Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation [PDF]

This paper re-examines the issues involved in the design of a direct tax on consumption, an idea that has received a fair degree of acceptance in the transition countries over the past decade (e.g., tax reforms in Croatia and Moldova).
Panagiotis Tsigaris, Syed M. Ahsan
core  

The principle of legal certainty in tax matters.

, 2016
Abstract. As object of the cultural world, the law and specially legal regulations are alwaysfilled with value. This axiologic element, which has always been present in the communicationof regulations, experiences intensity variations from regulation to regulation, in such a waythat there are precepts highly saturated with values and that according to ...
openaire   +1 more source

Niekonstytucyjność odwołań do „przepisów o ruchu drogowym” w zakresie obowiązku podatkowego oraz zwolnień w podatku od środków transportowych

Studia Prawa Publicznego
The aim of this article is to analyse the compliance of the provisions of the Local Taxes and Fees Act (hereafter: LTFA), regulating tax liability and subject exemptions in the transport vehicle tax, with the Constitution of the Republic of Poland.
Chrystian Szpilski
doaj   +1 more source

The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]

, 2008
The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
core  

The Certainty of Tax in Insolvency: Where Does the ATO Fit?

, 2011
There are several ways that the Commissioner of Taxation may indirectly obtain priority over unsecured creditors. This is contrary to the principle of pari passu, a principle endorsed by the 1988 Harmer Report as one that is a fundamental objective of the law of insolvency.
Brown, Catherine, Anderson, Colin, Morrison, David   +2 more
openaire   +1 more source

Asset Location for Retirement Savers [PDF]

This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers.
Clemens Sialm, James M. Poterba, John B. Shoven   +2 more
core  

Transportation and Infrastructure, Retail Clustering, and Local Public Finance: Evidence from Wal-Mart's Expansion [PDF]

The author examines the role highway infrastructure and local property tax rate variability play in retail agglomeration in Indiana from 1988 through 2003.
Hicks, Michael
core   +1 more source