Results 101 to 110 of about 458,514 (310)

Legal guarantees for tax obligations in the digital era

open access: yesRUDN Journal of Law
The article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj   +1 more source

The Remedies of Elimination of a Statutory Privilege Incompatible with the Right to Equality And Non-Discrimination by the Constitutional Courts [PDF]

open access: yesJournal of Constitutional Law, 2019
While performing the constitutional review, constitutional courts often have to assess the constitutionality of legal provisions, which grant a privilege concerning social benefits, tax exemptions or similar matters to a certain group of the society ...
Nino Chochia
doaj  

Of Punitive Damages, Tax Deductions, and Tax-Aware Juries: A Response to Polsky and Markel [PDF]

open access: yes, 2010
In “Taxing Punitive Damages,” Gregg D. Polsky and Dan Markel argue that defendants paying punitive damages are under-punished relative to juries’ intentions, because tax-unaware juries do not take into account the fact that the deductibility of punitive ...
Zelenak, Lawrence A.
core   +1 more source

Fundraising as Contracting: Why Nonprofits Accept In‐Kind Donations

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT In‐kind (nonmonetary) donations are a popular form of philanthropy that have received much less scholarly attention than monetary gifts. This study documents the prevalence of types of in‐kind giving and associated organizational practices, then explores links between the perceptions of nonprofit managers, organizational practices, and ...
Elizabeth Searing   +3 more
wiley   +1 more source

Tax Litigation in Last Instance in the Netherlands: The Tax Chamber of the Supreme Court

open access: yesBulletin for International Taxation, 2015
This article describes tax litigation in the Netherlands, especially the organization, functioning and judicial policy of, and access to, the Tax Chamber of the Supreme Court of the Netherlands.
openaire   +2 more sources

Administrative License Suspensions, Criminal Prosecution and the Double Jeopardy Clause [PDF]

open access: yes, 1996
This Note argues that revocation of a driver\u27s license under ALS proceedings is not a bar to subsequent criminal prosecution by the state. It discusses the potential double jeopardy implications surrounding ALS that is followed by criminal ...
Ramirez, Carlos F.
core   +1 more source

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim   +1 more
wiley   +1 more source

Capacity and limitations of US wild meat donation programmes

open access: yesPeople and Nature, EarlyView.
Abstract Historically, sharing of wild harvests to facilitate food security followed concepts of kin selection and reciprocal altruism. However, cultural shifts have reduced access to foods for some populations in modern times. Cultural altruism through sustainably harvested wild meat donation programmes (WDPs) can reduce food and nutritional ...
David S. Mason   +4 more
wiley   +1 more source

State investment tax incentives: what are the facts? [PDF]

open access: yes
There is an ongoing debate in the U.S. among policymakers and the courts concerning the practical effects of state investment tax incentives. However, this debate often suffers from a lack of clear information on the extent of such incentives among ...
Daniel J. Wilson, Robert S. Chirinko
core  

Enforcing environmental law in the Amazon

open access: yesPeople and Nature, EarlyView.
Abstract This article identifies the underlying obstacles to enforcement of laws against environmental crimes such as illegal logging, mining and ranching. With four departments (provinces) from Colombia as case studies, it assesses enforcement of the country's main environmental law, Law 2111, which is one of Latin America's strongest. The article has
Mark Ungar, Juan Corredor‐Garcia
wiley   +1 more source

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