Results 61 to 70 of about 293,168 (302)

Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform [PDF]

open access: yes, 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials.
Honerkamp, Josef   +2 more
core   +2 more sources

The tax dispute as a separate type of public legal dispute [PDF]

open access: yes, 2016
Цвіра Д. М. Податковий спір як різновид публічно-правового спору / Цвіра Діана Миколаївна // Первый независимый научный вестник. – 2016. – № 7. – С. 135-139.Автором здійснено дослідження поняття та основних ознак податкових спорів як окремого різновиду ...
Tsvira, D. M., Цвіра, Д. М.
core  

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Legal Regulation of Non-Judicial Methods of Consideration and Resolution of Tax Disputes: Tax Ombudsman, Tax Arbitration and Mediation in Tax DisputesTaxation of Digital Companies: Experience of Russia and Other Countries

open access: yesFinancial Law Review, 2021
Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business.
Murat Adam
doaj   +1 more source

Taxpayers’ Lack of Standing in International Tax Dispute Resolutions: An Analysis Based on the Hybrid Norms of International Taxation [PDF]

open access: yes, 2014
This paper examines whether a taxpayer should have “standing” in international dispute resolutions. To answer this question the primary task is to identify the nature of international taxation.
Riza, Limor
core   +1 more source

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni   +3 more
wiley   +1 more source

DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19

open access: yesCiências Sociais Unisinos, 2020
This paper addresses the dispute between the realization of rights and the financialization of the Brazilian State, focusing on the analysis of the economic discourse and legal structure of the New Tax Regime, in ...
Davi Augusto Santana de Lelis
doaj   +1 more source

Supplying Compliance: Why and When the United States Complies with WTO Rulings [PDF]

open access: yes, 2013
In studies of compliance with international law, the focus is usually on the “demand side” – that is, how to increase the pressure on the state to comply.
Brewster, Rachel, Chilton, Adam
core   +2 more sources

On the Economics of US Agricultural Policy

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

Dispute Over Relief Package: Tax Cuts or Direct Transfers?

open access: yesWirtschaftsdienst, 2022
Due to high inflation, the state benefits in various ways, for example due to the design of the progressive tax and transfer system in nominal terms. Some relief measures have already come into force. Various other measures have been announced.
ZG Überblick
doaj   +1 more source

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