Results 111 to 120 of about 458,514 (310)
How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis 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
The Asymmetry Problem: Reflections on Calvin Massey’s Standing in State Courts, State Law, and Federal Review [PDF]
, 2017 This paper is based on remarks delivered at a symposium to honor my University of New Hampshire School of Law colleague Calvin Massey, who passed away in the fall of 2015. The paper discusses an asymmetry in federal standing law.
Greabe, John M.
core +1 more source
Measure to manage – an integrated pest management metric for horticulture
Pest Management Science, EarlyView.IPM metric for food horticulture applied to growers in four countries. Overall average score = 58/100. Top fruit growers averaged highest (M = 61). Growers from England scored highest overall & indicated strong adoption of core components Policy is an influencing factor, evidenced by adoption rates in England Policy must function at farm level to ...
Jennifer Byrne +4 more
wiley +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
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
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
Sustainable Development, EarlyView.ABSTRACT Climate change is one of the most profound ethical and existential challenges of the 21st century. Beyond its physical, economic, and environmental consequences, it raises fundamental moral questions about justice, equity, responsibility, and the right to a livable planet.
Jacob Kwakye
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
Justice for All: Reimagining the Internal Revenue Service [PDF]
, 2013 The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that
Herzig, David J.
core +2 more sources
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary Access to markets is critical for entrepreneurial success, yet many face significant barriers. This study argues that digital platforms functioning as peer‐to‐peer marketplaces can facilitate entrepreneurial activity by improving market access for new ventures.
Daehyun Kim, Yongwook Paik, Namil Kim
wiley +1 more source