Results 71 to 80 of about 204,521 (253)
Citizens' preferences for a tax exemption for caregiving heirs: An empirical analysis [PDF]
, 2016 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, about half of those supporting the tax exemption want to see it restricted
Bischoff, Ivo, Kusa, Nataliya
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Comparison of Entrepreneurial Support in Selected Central European Cxountries During the 2024 Floods
Trendy v podnikáníOur research focused on the forms of state support designated for entrepreneurs affected by the September 2024 floods. Our aim was to compare the approaches of selected Central European states, specifically focusing on Austria, the Czech Republic, and ...
Monika Hodinková +2 more
doaj +1 more source
Tax treatment of status change of commercial companies [PDF]
Glasnik Advokatske komore Vojvodine, 2018 The aim of this article is to give a comprehensive overview of tax responsibility of a commercial company undergoing status change. Having in mind the frequency of status changes of commercial companies in Serbia, this is a very important position from ...
Hrustić Hasiba
doaj
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
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TAX SYSTEMS AS RURAL DEVELOMPENT'S FACTOR
Ekonomika Poljoprivrede (1979), 2006 Tax policy as a part of economic and social policy is directed to state institutions' harmonized acting through public revenues' collection with the production, distribution, exchange and consumption in a serration period of time and space in the ...
Natasa Simic
doaj
Income and wealth concentration in Spain in a historical and fiscal perspective [PDF]
This paper presents series on top shares of income and wealth in Spain over the 20th century using personal income and wealth tax return statistics.
Emmanuel Saez, Facundo Alvaredo
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The Bush Tax Cuts and the Economy [PDF]
, 2010 [Excerpt] A series of tax cuts were enacted early in the George W. Bush Administration by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA; P.L. 107-16) and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA; P.L.
Hungerford, Thomas L
core +6 more sources
Does charity begin and end at home for tax exemptions? [PDF]
, 1997 Charitable organisations have remained exempt from income tax in Australia since the first comprehensive state income tax legislation in 18841 through to the current Income Tax Assessment Act 1977.
McGregor-Lowndes, Myles
core +1 more source
Competitive advantage: a study of the federal tax exemption for credit unions [PDF]
This study evaluates the federal tax exemption for credit unions. It reviews the industry’s history, its unique exemption, the motivation behind this tax treatment, the eroding case for special treatment, the size of the tax break and its effects on ...
Tatom, John
core +1 more source