Results 251 to 260 of about 390,465 (305)

A Scoping Review of Microsimulation Models on Obesity-Related Policy Evaluation. [PDF]

Nutrients
Cao Z, Fang Y, Wang C, An R.
europepmc   +1 more source

'Playing to extinction': the commercial determinants of gambling-related harm, suicidality and suicide. [PDF]

Lancet Reg Health West Pac
Rintoul A, McLaren S, Shandley K, Klein B.   +3 more
europepmc   +1 more source

The social impacts on China's vulnerable cities in the transition away from coal power. [PDF]

iScience
Yuan J, Yang X, Cui RY, Zhang H, Fang F, Zhang J, Ren Y.   +6 more
europepmc   +1 more source

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The Conflicting Masters of Tax

SSRN Electronic Journal, 2021
America does not redistribute wealth from its richest citizens. This Article sketches out the conflict between revenue-raising and redistribution that has shaped American tax policy and practice for at least a century and resulted in the sacrifice of redistributive taxes on the altar of the state’s revenue-raising needs.
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Captial mobility, distributive conflict and international tax coordination [PDF]

Journal of International Economics, 2001
Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as with free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency.
Dani Rodrik, Tanguy van Ypersele
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Qualification Conflicts and Tax Treaties

2023
Abstract This chapter examines qualification conflicts and tax treaties. Qualification conflicts in tax treaty law raise two different issues. The first involves defining the boundaries of the topic and, in particular, the differences and the overlapping of the contiguous terms and activities of interpretation, classification, and ...
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Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

The Accounting Review, 2016
ABSTRACT Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives.
Tanya Tang, Phyllis Lai Lan Mo, K. Hung Chan   +2 more
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Cap-and-trade, taxes, and distributional conflict

Journal of Environmental Economics and Management, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
MacKenzie, Ian A., Ohndorf, Markus
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Possibilities of Federal Tax Administration as a Solution for Tax Conflicts

The Journal of Politics, 1944
Proposals looking toward administrative realignment of federal and state taxes are numerous. One particular form of modification has been rather persistently presented and requires careful study. This is transferring administration of duplicating taxes to one jurisdiction. It is usually suggested or implied, as a practical concomitant, that there shall
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