Results 31 to 40 of about 11,387 (304)

Does Alberta have a Spending Problem? [PDF]

open access: yesThe School of Public Policy Publications, 2010
Alberta spent the better part of the last decade of the 20th century becoming the paragon of fiscal virtue.1 Following a 1993 election fought over the nature of Alberta’s spending, the Alberta government set the standard for having a clean and closely ...
Ken Boessenkool
doaj   +4 more sources

ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM PRESPEKTIF MUTATIS MUTANDIS PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada BMT Al-Hijrah KAN Jabung)

open access: yesEl Muhasaba: Jurnal Akuntansi, 2018
The research objective is to know the tax cut by sharia financial institution by referring to the Tax Legislation on Income Tax (PPh) that is generally applicable, as well as the procedures of tax cuts using the means of Withholding Tax System and the ...
Siti Eli Kurniawati
doaj   +1 more source

Income Tax Cut and Firm Tax Avoidance

open access: yesE-Jurnal Akuntansi, 2023
This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental design with the difference-in-differences (DID) method to isolate the effect of corporate income tax rates changes on corporate tax avoidance behavior. Firms’ ownership structure is used to
Yulianti Yulianti, Ruri Saputra
openaire   +1 more source

A Positive Dialectic: Beps and The United States

open access: yesAJIL Unbound, 2020
This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
doaj   +1 more source

Inflation and public finances: an overview

open access: yesPublic Sector Economics, 2023
This paper presents an analytical overview of the effects of inflation on government revenues, expenditure and fiscal positions. Evidence for a range of countries from the current inflation episode and that of the 1980s is compared and contrasted.
Dubravko Mihaljek
doaj   +1 more source

British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s Competitiveness [PDF]

open access: yesThe School of Public Policy Publications, 2010
British Columbia’s harmonization of its sales tax with the federal goods and services tax (GST) will result in a giant leap in the province’s competitiveness, both domestically and internationally. By 2020, the combined effect of federal and provincial
Jack M. Mintz
doaj   +5 more sources

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Health Policy and the Tax Cuts and Jobs Act

open access: yes, 2018
Blog post to Commonwealth Medicine's website - View blog post onlineCongress passed the Tax Cuts and Jobs Act.
Gershon, Rachel
core   +1 more source

Are Tax Cuts Supporters Self-Interested and/or Partisan? The Case of the Tax Cuts and Jobs Act

open access: yesAmerican Politics Research, 2021
In late 2017, the first unified Republican government in 15 years enacted the Tax Cuts and Jobs Act, which cut taxes for corporations and the wealthy. Why did so many citizens support a policy that primarily benefited people richer than them?
Marco Mendoza Aviña, André Blais
openaire   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

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