Results 61 to 70 of about 4,552,203 (331)
This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which “tax complexity” performs political functions.
J. Snape
semanticscholar +1 more source
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
Implementing the decisions of the European Court of Human Rights (ECHR) within Ukraine’s national judicial system, particularly in criminal and civil proceedings, is a pressing issue in the context of the country’s European integration and ongoing legal
Anastasiia Pidgorodynska +2 more
doaj +1 more source
El Suministro Inmediato de Información en el impuesto sobre el valor añadido
El Suministro Inmediato de Información es el nuevo sistema de gestión del impuesto sobre el valor añadido, que supone un importante avance en la administración electrónica en el ámbito tributario, así como una intensificación del uso de las tecnologías ...
Ana María Delgado García +1 more
doaj +1 more source
Genetics Crime and Justice [PDF]
This review is unashamedly from the perspective of English law because busy United Kingdom criminal law solicitors and barristers mostly wish to know what the law states, which case is a precedent case and whether the author has provided up-to-date legal
Ramage, Sally
core
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
Municipal Income Tax "Fix" is a Flub: Legislators should cut tax avoidance, not invite it [PDF]
A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes ...
Zach Schiller
core
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
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
Pragmatic Administrative Law and Tax Exceptionalism [PDF]
This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law in the United States ...
Murphy, Richard
core +1 more source
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source

