Results 41 to 50 of about 1,302,486 (330)
A National Tax Bar: An End to the Attorney-Accountant Tax Turf War [PDF]
, 2004 Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem.
Black, Katherine D., Black, Stephen T.
core +3 more sources
How has the UK corporation tax raised so much revenue? [PDF]
, 2004 We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low.
Devereux, M.P., Griffith, R., Klemm, A.
core +1 more source
AGING MEDICINE, EarlyView.The majority of patients in Malaysia purchase medications at community pharmacies for simple medical conditions. One‐fourth of them are not satisfied with the pricing practices at these pharmacies. The majority rely on medical insurance to purchase routine medications.
Amelia Ravindran +3 more
wiley +1 more source
Words, Words, Words!!! Teaching the Language of Tax [PDF]
, 2005 The basic course in federal income tax is usually a challenge for both teacher and student because so many different and difficult things are being taught at once: a prolix and opaque statute; complex financial transactions; and economic, political, and ...
Cohen, Stephen B.
core +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Studia Prawa PublicznegoOne of the objectives of the Decommunization Act is to remove monuments or other objects from public space that propagate communism or another totalitarian system.
Adam Bojarski
doaj +1 more source