Results 251 to 260 of about 458,514 (310)
Data Entry and Decision Chains: Distributed Responsibility and Bureaucratic Disempowerment in the UK's Universal Credit Programme. [PDF]
Oxf J Leg StudAdelmant V, Raso J.
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Secrecy strategies: Global patterns in elites' quest for confidentiality in offshore finance. [PDF]
PLoS OneChang HH, Harrington B, Rockmore D.
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Economics of Governance, 2018
This paper attempts to penetrate the “black box” of the judiciary through an empirical investigation of the Italian tax courts of first instance. Both judicial delay and two-stage Data Envelopment Analysis approach with bootstrap are used to measure the efficiency of the court system and to further identify the main determinants of efficiency which, in
Ippoliti, Roberto, Ramello, Giovanni B.
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This paper attempts to penetrate the “black box” of the judiciary through an empirical investigation of the Italian tax courts of first instance. Both judicial delay and two-stage Data Envelopment Analysis approach with bootstrap are used to measure the efficiency of the court system and to further identify the main determinants of efficiency which, in
Ippoliti, Roberto, Ramello, Giovanni B.
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The Tax Court and Profit Renegotiation
The Journal of Law and Economics, 1970RENEGOTIATING the profits of government contractors is a special and unusual form of profit control. It bears no resemblance to such forms of profit control as public utility rate regulation or profits taxation. The renegotiation process seeks out what is determined to be "excessive profits" made on doing business with the Federal Government ...
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The Accounting Review, 1954
Reviews the book "Tax Court Digest," edited by Lois G. Moore.
Arthur M. Cannon, Perry Mason
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Reviews the book "Tax Court Digest," edited by Lois G. Moore.
Arthur M. Cannon, Perry Mason
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Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court
GATR Accounting and Finance Review, 2022Objective - The high tax administration loss rate sparked various speculations in Society. This study aims to determine the factors that led to the defeat of the tax administration in the Indonesian Tax Court. Methodology/Technique – Simple random sampling is used to obtain 1,000 samples of decisions on appeal disputes which is three times the minimum ...
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SSRN Electronic Journal, 2015
Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.
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Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.
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The Role of the Courts in Tax Avoidance
The University of Toronto Law Journal, 1955THE judicial interpretation of Canadian taxation statutes is influenced by a number of ideas about taxation which have been adopted from the decisions of British courts. One idea that persists throughout the judicial reasoning is that taxpayers are free to arrange their affairs so as to avoid taxes.
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