Results 101 to 110 of about 456,437 (310)

How Have the Courts Decided What De Minimis is in Tax Law?

Potchefstroom Electronic Law Journal
This article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
doaj   +1 more source

Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation [PDF]

, 2007
After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators”
Pincus, Mark S.
core   +1 more source

“Bad Things Happen in Philadelphia”: Managing Stigma and Threats in the Wake of False Criminal Accusations

Symbolic Interaction, EarlyView.
In the aftermath of the 2020 U.S. election, the boundary between activism and extremism blurred, with election officials reporting violent threats and false accusations of election fraud. From a symbolic interactionist perspective, these attacks provide a unique lens for examining the consequences of being falsely labeled a criminal.
Steven Windisch
wiley   +1 more source

Implementation of Policy Instruments for Chlorinated Solvents: A Comparison of Design Standards, Bans, and Taxes to Phase Out Trichloroethylene [PDF]

This paper studies the Swedish prohibition of the hazardous solvent Trichloroethylene (TCE). Sweden is alone in completely prohibiting its use. The ban has been at best a partial success and illustrates the dilemmas of policymaking.
Slunge, Daniel, Sterner, Thomas
core  

Banking on Sustainable Innovation: A Comparative Analysis of Institutional and Regulatory Frameworks for SME Finance in the EU and African Union

Thunderbird International Business Review, EarlyView.
ABSTRACT This paper examines how legal and institutional frameworks influence bank financing for sustainable innovation among SMEs in the European Union (EU) and African Union (AU). Using institutional theory, it analyzes how coercive, normative, and mimetic pressures interact across international, regional, and domestic levels to shape green lending ...
Priscilla Akua Vitoh
wiley   +1 more source

Ustalanie kosztów uzyskania przychodów w warunkach prowadzenia ksiąg rachunkowych

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019
The aim of the article is to analyze and evaluate options for determining tax deductible costs in the tax result. The subject of the analysis are the provisions of laws regulating the taxation of business income.
Michał Poszwa
doaj  

The Time‐Varying Anchoring of Inflation Expectations in Australia

Australian Economic Review, EarlyView.
ABSTRACT This paper examines the anchoring of inflation expectations in Australia, an important indicator of the Reserve Bank of Australia's (RBA) credibility in the public's eyes regarding its inflation mandate. Rather than treating anchoring as a binary state, the study examines its evolution over time.
Thuy Hang Duong
wiley   +1 more source

Analysis Of The Bankruptcy Abuse Prevention And Consumer Protection Act Of 2005 (BAPCPA) [PDF]

, 2006
The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) was signed into law on April 20, 2005. The new legislation is the largest overhaul of the bankruptcy system since its enactment in 1978.
Ruser, Rachel
core   +1 more source

Administrative burden as a constraint on freedom in the modern welfare state

Australian Journal of Public Administration, EarlyView.
Abstract The administrative burden literature has demonstrated a variety of ways in which administrative burdens can act as barriers to citizens accessing services to which they are entitled. This paper connects these insights to ideas from the Capabilities Approach to Human Development to articulate the ways that administrative burdens can be ...
Jeremiah Thomas Brown, Eleanor Malbon
wiley   +1 more source

Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions [PDF]

, 2013
This book is focussed on investigating how a proper implementation of forensic accounting tools could serve as a means and channel whereby such techniques as valuations, equitable distribution and evidence could be employed in avoiding unnecessary ...
Di Gabriele, Jim, Ojo, Mariane.B.
core   +2 more sources