Results 151 to 160 of about 44,369 (205)

Changes in e-cigarette use and related behaviors following the 2022 e-cigarette tax increase in China: A prospective longitudinal observational study. [PDF]

Tob Induc Dis
Yang T, Peng S, Cottrell RR.
europepmc   +1 more source

Urban poor are the most endangered by socio-natural hazards, but not exclusively: the 2025 Granizal Landslide case. [PDF]

Landslides
Ozturk U, Braun A, Gómez-Zapata JC, Aristizábal E.   +3 more
europepmc   +1 more source

Optimizing place-based data infrastructure siting: balancing energy, environment, and communities. [PDF]

ACS ES T Water
Gutta MS, Zhuhadar LP, Williamson MG, Bhatia B, Labreveux M, Elmaghraby AS, McGinley WM, Webb C, Atre SV, Sunkara M, Holm RH, Smith T.   +11 more
europepmc   +1 more source

Genres and typologies of standard paediatric service public funding model provisions for speech-language pathology management: A scoping review. [PDF]

Health Policy Open
Nickless T, Davidson B, Gold L, Dowell R.   +3 more
europepmc   +1 more source

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Conditional Withholding Tax: A Tax on Tax Planning

Bulletin for International Taxation, 2017
This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
openaire   +2 more sources

FLAT TAXES AND EFFECTIVE TAX PLANNING [PDF]

National Tax Journal, 1998
Stiglitz (1985) shows that income deferral opportunities and differentially taxed economic activities provide incentives for investors to engage in tax avoidance strategies. In this paper, I describe several tax avoidance strategies that can be used by taxpayers in a Hall-Rabushka flat tax system to reduce or eliminate their tax liabilities.
openaire   +1 more source

The Essence of Tax Planning and Factors Influencing the Quality of Tax Plans

Central Ukrainian Scientific Bulletin. Economic Sciences, 2023
The article examines the approaches of scientists to the interpretation of the concept of tax planning and found that in most publications the attention of scientists is focused on the study of the essence, types, and methods of tax planning, but due attention is not paid to the study of factors influencing the quality of tax plans.
openaire   +1 more source

Tax planning strategies for physicians

The American Journal of Surgery, 2002
The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to ...
Thomas R, Pope, Richard W, Schwartz
openaire   +2 more sources