Results 71 to 80 of about 16,343 (198)

Tax in the Cathedral: Property Rules, Liability Rules, and Tax

, 2013
The distinction between property rules and liability rules has revolutionized our understanding of many areas of law. But scholars have long assumed that this distinction has no relevance to tax law. This assumption is flatly wrong.
Blair-Stanek, Andrew
core  

Reforming the corporate manager’s liability for tax liabilities

, 2016
Le mécanisme de solidarité traverse le droit fiscal. D’essence civile, la solidarité est intimement liée aux moyens de recouvrement dont dispose l’administration. S’agissant du dirigeant de société, sa « responsabilité pécuniaire » ou « solidarité patrimoniale » est actuellement suspendue à la décision du juge.
openaire   +1 more source

A Method to Estimate the Magnitude of "Hypothetical Bias" in Stated Preference Surveys of Passive-use Value [PDF]

This paper proposes a method by which estimates of hypothetical willingness to pay for public goods with passive-use value can be compared with actual willingness to pay inferred from aggregate voting and tax liability data.
Felix Schlapfer, Nick Hanley
core  

A MODERN VIEW OF TAX LIABILITY

Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2023
T.O. Kolomoiets, M.V. Tytarenko, V.K. Kolpakov   +2 more
openaire   +1 more source

National tax policies towards product-innovating multinational enterprises

Multinational Companies;Corporate ...
Huizinga, H.P.
core   +1 more source

Niekonstytucyjność odwołań do „przepisów o ruchu drogowym” w zakresie obowiązku podatkowego oraz zwolnień w podatku od środków transportowych

Studia Prawa Publicznego
The aim of this article is to analyse the compliance of the provisions of the Local Taxes and Fees Act (hereafter: LTFA), regulating tax liability and subject exemptions in the transport vehicle tax, with the Constitution of the Republic of Poland.
Chrystian Szpilski
doaj   +1 more source

Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Schreiber, Ulrich, Overesch, Michael
core  

Limited liability companies /

, 2011
" ... focuses on the federal tax consequences of using a limited liability company (LLC) for conducting business operations. It is not a primer on the fundamentals of partnership taxation.
Lohnes, Karen., Starr, Samuel P.
core  

Estate tax payments and liabilities ::sections 6161 and 6166 /

, 2011
" ... describes and analyzes the provisions of the Internal Revenue Code relating to extensions of time to pay estate tax attributable to interests in closely held businesses; extensions of time to pay estate tax attributable to reversionary and ...
McCawley, Paul B.,, Gopman, Jonathan E.,, Bekerman, Marc S.   +2 more
core  

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source