Results 131 to 140 of about 61,396 (276)
On the path-dependence of tax compliance [PDF]
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
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]
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
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]
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]
Néstor Gándelman +1 more
openaire +1 more source
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
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]
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

