Results 31 to 40 of about 204,521 (253)

Non-Profit Hospitals, Tax Exemptions and Access for the Uninsured [PDF]

open access: yes, 2008
These comments approach the topic of tax exemption for non-profit hospitals from the perspective of the 46 plus million Americans who have no health insurance and the significant additional number who are underinsured.
Crossley, Mary
core  

A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups [PDF]

open access: yes, 2012
To reduce the risk and increase the reward of providing equity capital to help new firms get off the ground, proposes extending a capital gains tax exemption on long-term investments in start-ups and estimates its economic ...

core   +1 more source

The Importance of Informing Older People About Tax Facilities and Increasing Their Voluntary Compliance

open access: yesACROSS, 2022
This article presents the strengths, weaknesses, opportunities and threats of measures taken by the STS through the Taxpayers Service Strategy for the years 2021-2026, for the tax compliance / non-compliance of individuals / legal entities.
Corina BULGAC, Ana HÎNCU-CHILIANU
doaj  

Estimating The Revenue Loss From Food-For-Home Consumption [PDF]

open access: yes, 2011
This policy brief discusses the estimation of the revenue effect from eliminating the state sales tax exemption of food-for-home ...
David L. Sjoquist, Laura Wheeler
core  

Achieving an Efficient and Fair Equilibrium Through Taxation

open access: yes, 2017
It is well known that a game equilibrium can be far from efficient or fair, due to the misalignment between individual and social objectives. The focus of this paper is to design a new mechanism framework that induces an efficient and fair equilibrium in
Gao, Lin, Huang, Jianwei
core   +1 more source

PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

open access: yesRa Ximhai, 2015
Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX), by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the ...
María Guadalupe Naranjo-Cantabrana   +1 more
doaj  

An Approving Commentary on the Judgement of the Supreme Administrative Court of 16 January 2025 (Case File II FSK 501/22)

open access: yesStudia Prawnicze KUL
The subject of this paper is an analysis of the relevance of tax law principles to the proper application of the income tax exemption of income of a church legal entity for religiously useful purposes.
Michał Zawiślak
doaj   +1 more source

Reduction of Tax Exemptions by Reason of Receipt of Tax-Exempt Income

open access: yesUniversity of Pennsylvania Law Review and American Law Register, 1932
The problem discussed in this article may best be understood by outlining an illustrative hypothetical case, as follows: A, a resident of the state of X, is an employee of the federal government, from which he receives an annual salary of $3000. He also receives an equal amount from personal investments, so that his total annual income is $6ooo.
openaire   +2 more sources

Non-Profit Hospitals, Tax Exemption, and Community Benefits [PDF]

open access: yes, 2004
Research Associate Heather Devlin explores the recent literature on non-profit hospitals, tax exemption, and community benefit laws and their implications for Georgia.
Heather Devlin
core  

Tax compliance costs of small business in Croatia [PDF]

open access: yes, 2004
The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures.
Blazic, Helena
core   +1 more source

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