Results 131 to 140 of about 61,396 (276)

On the path-dependence of tax compliance [PDF]

open access: yes
This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement ...
Lisa Bruttel, Tim Friehe
core  

HOUSING QUESTION OLD AND NEW: Mapping Crowding, Tenure, Rents and Segregation in the Neighborhoods of Major European Cities around 1900 and Today

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract In a context of unprecedented urbanization, nineteenth‐century European cities faced the ‘housing question’, i.e. precarious housing standards and affordability problems. While existing research has well described these historical housing problems in single‐city studies or in national urbanization histories, to our knowledge, there are hardly ...
Sebastian Kohl   +2 more
wiley   +1 more source

Classical Corporation Tax as a Global Means of Tax Harmonization [PDF]

open access: yes
Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the ...
Jouko Ylä-Liedenpoha, Seppo Kari
core  

CONSULTANCY STATE: Government as (a) Service and the Anti‐politics of Technological Expertise in Indian Cities

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract This article analyses ideas of ‘good governance through technology’ in India that first emerged from the software industry, symbolizing state support for the ‘new middle‐class’ values of liberalized private enterprise. We suggest that the contemporary prominence of consulting firms in government represents a second transformation that embeds ...
Matt Birkinshaw, Sanjay Srivastava
wiley   +1 more source

Fiscal harmonization in the presence of public inputs [PDF]

open access: yes
Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its implementation. Each country faces a particular trade-off between fiscal revenues generated by taxation and the productive efficiency loss ...
Gonzalo Fernández-de-Córdoba   +1 more
core  

Tax Competition and Tax Harmonization with Evasion. [PDF]

open access: yes, 2002
Néstor Gándelman   +1 more
openaire   +1 more source

Provider and Organizational Factors Impacting Routine Cancer Screening Among Older Medicaid Enrollees

open access: yesHealth Services Research, EarlyView.
ABSTRACT Objective To analyze the conditional association between provider and organizational factors and routine cancer screening for older Medicaid enrollees before and during the COVID‐19 pandemic. Study Setting and Design This study analyzed pre‐pandemic (2018/2019; n = 110,882) and pandemic (2020/2021; n = 107,451) cohorts of New Jersey (NJ ...
Adriana Corredor‐Waldron   +6 more
wiley   +1 more source

Heterogeneous Spillover Effects: How FDI in Resources Extraction, Manufacturing, and Services Affect Sectoral Carbon Emissions in the MENA Region

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT The MENA region faces a critical challenge: balancing economic growth spurred by foreign direct investment (FDI) with environmental sustainability. While FDI can bring technological advancements and capital, concerns exist about its potential to exacerbate environmental degradation, particularly carbon emissions.
Brahim Bergougui, Syed Mansoob Murshed
wiley   +1 more source

Registration Taxes on Cars Inducing International Price Discrimination: An Optimal Tariff Approach [PDF]

open access: yes
Pre-tax car prices are particularly low in EU countries with high registration taxes but no car production, meaning that the tax is equivalent to an import tariff and induces international price discrimination.
Switgard Feuerstein
core  

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