Results 231 to 240 of about 535,274 (248)
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Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
World Tax Journal, 2022Tax administrations globally increasingly rely on artificial intelligence (AI) systems for automation. However, automation has a huge potential impact on the rights of taxpayers subject to algorithmic assessments, which is compounded by the opacity of ...
B. Kuzniacki +8 more
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Resentment and Betrayal, 1779–1781
The Trials of Allegiance, 2019This chapter describes the aftermath of the Philadelphia acquittals, which generated enormous resentment, leading to vituperative newspaper exchanges over the jury’s role in treason cases, interference with a misprision of treason trial, and the armed ...
C. F. Larson
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BANKARSKA TAJNA – GRANICE ZAŠTITE
Savremeni pravni promet i usluge, 2018The authors analyze in this paper the institute of the banking secrecy as from the aspect of the private law as well from the aspect of the public law. Banking secrecy represents an important institute of the banking law which is based on a high level of
Zoran Vasiljević, Dragana Vasiljević
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The Effect of Cannabis Legalization on Substance Demand and Tax Revenues
National tax journal, 2021Cannabis advocates argue that legalization will increase tax revenues. However, if legal substances are substitutes, cannabis revenues may cannibalize other taxes.
Keaton S. Miller, Boyoung Seo
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World Tax Journal, 2021
In January 2021, the cabinet of Mark Rutte, Prime Minister of the Netherlands resigned after the revelation that the Dutch tax administration had infringed fundamental rights of an estimated 35,000 welfare recipients.
D. Hadwick, S. Lan
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In January 2021, the cabinet of Mark Rutte, Prime Minister of the Netherlands resigned after the revelation that the Dutch tax administration had infringed fundamental rights of an estimated 35,000 welfare recipients.
D. Hadwick, S. Lan
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Independence of jurisdiction of criminal courts in tax matters
Doradztwo Podatkowe - Biuletyn Instytutu Studiów PodatkowychThe resolution of seven judges of the Supreme Administrative Court 24.05.2021 was another exposure of theproblem that the legislator has led to by linking the possibility of suspending the limitation period for a tax liabilitywith the initiation of ...
Dariusz Strzelec
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PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT
National tax journal, 2020In recent years, profit shifting by multinational companies (MNCs) has generated substantial revenue costs to the U.S. government. The Tax Cuts and Jobs Act (TCJA) changed U.S. international tax law in several important ways.
Kimberly A. Clausing
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Estimating the Net Fiscal Cost of a Child Tax Credit Expansion
Tax Policy and the Economy, 2021Recent proposals to expand the Child Tax Credit (CTC) are at the center of current policy discussions in the United States. We study the fiscal cost of three such proposals that would expand refundability of the credit to low-income children, increase ...
Jacob Goldin +2 more
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The Tax Cuts and Jobs Act: Searching for Supply-Side Effects
National tax journal, 2021The Tax Cuts and Jobs Act of 2017 (TCJA) instituted the most substantial changes in taxation in decades and was designed to boost the economy via supply-side incentives.
W. Gale, Claire Haldeman
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COMMUNICATING TAX PENALTIES TO DELINQUENT TAXPAYERS
National tax journal, 2020We analyze a large field experiment conducted with the Colorado Department of Revenue to study the presentation of financial incentives and social norms in tax delinquency notices.
Taylor Cranor +3 more
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