Results 121 to 130 of about 61,396 (276)
HARMONIZATION. COMPARATIVE APPROACH OF THE ROMANIAN FISCAL CODE AND FRENCH GENERAL TAX CODE [PDF]
Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes.
Anamari-Beatrice STEFAN
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Australian Economic Review, EarlyView.ABSTRACT Research Question/Issue Retirement age expectations and preferences are shaped by individual, social, and government policy influences. Our paper reviews major policy changes in the Australian Retirement Income System over the past two decades and documents changes in Australian workers' expected and preferred retirement age. Research Findings/
Paul Gerrans +2 more
wiley +1 more source
Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not? [PDF]
The paper analyzes under which conditions a partial tax cooperation will be welfare enhancing within the cooperating regions. Starting from the standard symmetric tax competition model, subgroups of regions can form tax cooperations and thereby increase ...
Kächelein, Holger
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Australian Economic Review, EarlyView.ABSTRACT Background This article presents a summary of the main ideas for improving productivity from nine prominent Australian economists. Aims These ideas covered the need to reduce redundant regulations, smooth demand for power, reform incentives for skill acquisition, regulate AI, enhance competition, invest in place‐based innovation ecosystems and
Andrew Barker +4 more
wiley +1 more source
Status of harmonization of VAT in the European Union [PDF]
The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in ...
Szarowska, Irena
core +1 more source
Gender &History, EarlyView.Abstract This article examines the first large‐scale attempts to recruit women as soldiers and officers in 1990s Sweden, focusing on the techniques and promises employed by the Swedish Armed Forces (SAF). Building on a wide range of documents and audiovisual sources, we demonstrate how the SAF utilised various marketing techniques, including ...
Sanna Strand, Fia Cottrell‐Sundevall
wiley +1 more source
Relaxing Tax Competition through Public Good Differentation [PDF]
This paper argues that, because governments are able to relax tax competition through public good differentiation, traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have become more integrated. The key
Wooders, Myrna, Zissimos, Ben
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M. E. Grant Duff, Philosophic Liberalism and the Global Liberal Cause
History, EarlyView.Abstract Historians disagree about how best to conceptualize nineteenth‐century British Liberalism in relation to its international contexts. This article argues that we can better understand the patterns involved by interrogating individuals who bridged the worlds of partisan politics and elaborated thought.
Alex Middleton
wiley +1 more source
Fiscal Harmonization and Portfolio Choice [PDF]
In this paper, we consider a two-country model based on Svensson (1989) in order to analyze how fiscal harmonization impacts on economic growth and welfare through its effects on agents portfolio decisions in an uncertain world.
Aude Pommeret, Philippe Monfort
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RIGHT TO THE CAMPSITE: How Dutch Caravan Dwellers Continue their Struggle for Inclusion
International Journal of Urban and Regional Research, EarlyView.Abstract Over the past decade, a growing housing and urban studies literature has engaged with the Lefebvrian concept of the ‘right to the city’. Central to this are rights, laws and grassroots demands. Emerging literature has also focused on the practical side of the right to the city as a set of actions to undo exclusion and dispossession.
Dominic Teodorescu
wiley +1 more source