Results 71 to 80 of about 660,760 (259)
The Social Meaning of the Tax Cuts and Jobs Act [PDF]
, 2018 This Essay exposes the moral messages implicit in the Tax Cuts and Jobs Act (TCJA). It argues that the legislation reflects values that were not openly debated or discussed in the legislative process, but are crucial to the distributional effects of the ...
Sugin, Linda
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New Perspectives on the Guaranteed Income [PDF]
Renewed interest in a guaranteed income is evident from the number of books that have been published on the topic in the 1990s. This paper discusses and compares seven of those books: Arguing for Basic Income: Ethical Foundations for a Radical Reform ...
Karl Widerquist
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The Role of Historical and Philosophical Foundations in Shaping Modern Public Finance Policies
Journal for Perspectives of Economic Political and Social IntegrationThe history of public finance shows how states gradually transitioned from in-kind taxes and feudal levies to modern tax systems, budgets, and debt markets.
Łukasz Furman +3 more
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Measuring and Implementing Equality of Opportunity for Income [PDF]
Departing from the welfarist tradition, recent theories of justice focus on individual opportunities as the appropriate standard for distributive judgments. Justice is seen as requiring equality of opportunity, instead of outcomes, among the individuals.
Vitorocco Peragine
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Analisis Faktor-faktor yang Mempengaruhi Persepsi Wajib Pajak Mengenai Penggelapan Pajak [PDF]
, 2014 This research aims to analyze the factors that influence the perception of taxpayers regarding of tax evasion. The independent variable in this research are justice, taxation system, norm, obedience, and discrimination, while its dependent variable of ...
Cahyonowati, N. (Nur) +1 more
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Towards Economic Optimization: Evaluating The Impact of Legal Changes
DiHRestorative justice symbolizes a paradigm shift in enforcing criminal laws, right from focusing on penalizing the offenders to attending to mending the damages caused by crime while promoting reconciliation and restoration of relations within the society,
Sita Dewi Hapsari
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, 2019 Tax cooperation seems to be more difficult to achieve through multilateralism than any other economic issue, despite growing consensus about the detrimental effects of corporate tax competition for both market integration and economic inequalities. Repeated attempts to harmonize corporate taxation have gained momentum since the financial crisis, with ...
openaire +1 more source
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution [PDF]
Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative.
Matthew C. Weinzierl, N. Gregory Mankiw
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