Results 51 to 60 of about 204,521 (253)

EFFECT OF TAX INCENTIVES ON MSMEs’ TAX COMPLIANCE IN NIGERIA

open access: yesJournal of Business Management and Accounting
Tax incentives have been used as tools to encourage investments and tax compliance from businesses. Little is known about the effect of tax incentives on tax compliance of Micro, Small and Medium Enterprises (MSMEs) in Nigeria.
Abdulhamid Ellawule   +3 more
doaj   +1 more source

Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State

open access: yesAl-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2019
Philanthropy is not merely a fund-raising activity. It means an activity that has strong relation with social activity. Philanthropy is significant to consider in building public participation in governance or at least in helping the government’s role to
Haula Rosdiana   +2 more
doaj   +1 more source

Citizens' preferences for a tax exemption for caregivers in inheritance taxation: An empirical analysis using German survey data

open access: yes, 2017
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption. We explain interpersonal differences in the support for this tax exemption
Bischoff, Ivo, Kusa, Nataliya
core  

The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012 [PDF]

open access: yes
Economic effects of corporate tax policy changes on jobs and state and local revenuecorporate income tax, tax credits, sales tax exemption, state tax ...
Stan McMillen, William Lott
core  

Realizing Health Reform's Potential: Small Businesses and the Affordable Care Act of 2010 [PDF]

open access: yes, 2010
Examines current coverage of workers in small firms, insurers' administrative costs, and healthcare reform provisions such as small-business tax credits to offset premiums and exemption from shared responsibility payments and the estimated impact of ...
Jennifer L. Nicholson   +3 more
core  

The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan [PDF]

open access: yes, 2015
In an increasingly globalized world, the design of international tax systems in terms of taxation on foreign corporate incomes has received much attention from policymakers and economists alike.
HASEGAWA Makoto   +3 more
core   +1 more source

Exemption of Fiscal Exit Tax: Its Impact on International Flights and Tax Revenue

open access: yesJurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2015
Fiscal tariff is considered as personal income tax, collected in advance when adult people who have been staying in Indonesia for more than 183 days go overseas.
Joko Mariyono
doaj  

Stabilizing Competitive Cycles with Distortionary Taxation [PDF]

open access: yes
We utilize a simple overlapping generations model with a balanced budget rule to study the effect of distortionary taxation on cycles and local stability of equilibria.
Erkki Koskela, Mikko Puhakka
core  

Property Tax Relief from New York's Farmland Assessments and Agricultural Buildings Exemptions in the 1980's [PDF]

open access: green, 1991
Richard N. Boisvert   +3 more
openalex   +1 more source

A Reference Manual for Child Tax Benefits [PDF]

open access: yes, 2011
Describes the dependent exemption, child tax credit, earned income tax credit, child and dependent care tax credit, flexible spending accounts, and higher education credits.
C. Eugene Steuerle   +2 more
core  

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