Results 81 to 90 of about 1,302,486 (330)
Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans [PDF]
The purpose of this paper is to compare the distributional characteristics of two presidential candidates’ proposed reforms to the US federal individual income tax.
Berliant, Marcus, Strauss, Robert P.
core +1 more source
International Legal Review of the Relationship between International Tax Law and National Tax Sovereignty: Theoretical Foundation and Development Practices [PDF]
, 2013 By examining their theoretical basis and exercising practice relationship between national sovereignty and international tax law, it is demonstrated that the international tax law results from the coordination to exercise national sovereignty in the ...
Zuo, A
core
Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Thanks to recent changes in the tax law, people can contribute more to their tax-deductible and non-tax-deductible savings plans, including 401(k) and Roth IRAs. But should they?
Jagadeesh Gokhale, Laurence J. Kotlikoff
core
Are sports image rights assets? A legal, economic and tax perspective [PDF]
, 2015 This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of ...
Coors, Corinna
core +2 more sources
The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García +2 more
wiley +1 more source
The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC
SHS Web of Conferences, 2018 The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten
Suharsono Agus, Harahap Burhanudin
doaj +1 more source
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Tax treatment of status change of commercial companies [PDF]
Glasnik Advokatske komore Vojvodine, 2018 The aim of this article is to give a comprehensive overview of tax responsibility of a commercial company undergoing status change. Having in mind the frequency of status changes of commercial companies in Serbia, this is a very important position from ...
Hrustić Hasiba
doaj
Research on the Difference Between Accounting System and Tax Laws
MATEC Web of Conferences, 2018 The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between ...
Sun Yi
doaj +1 more source