Results 61 to 70 of about 511,108 (290)

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

open access: yesInternational Journal of Public Finance, 2016
There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales.
Canatay HACIKÖYLÜ
doaj  

The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

open access: yesPrawo Budżetowe Państwa i Samorządu, 2020
The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise ...
Paweł Majka
doaj   +1 more source

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol   +3 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Asas Ultimum Remedium Dalam Penerapan Sanksi Pidana Terhadap Tindak Pidana Perpajakan Oleh Wajib Pajak [PDF]

open access: yes, 2015
Legal settlement of tax crime specified in section 44B of Act Number 28 of 2007 on the third amendment to the Law No. 6 of 1983 on General Provisions and Tax Procedures (UUKUP) is the grant of authority by law to the Minister of Finance by reason of the ...
Ablisar, M. (Madiasa)   +3 more
core  

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue   +2 more
wiley   +1 more source

PENGENAAN PBB TERHADAP MASYARAKAT DI WILAYAH KAWASAN RAWAN BENCANA III MERAPI DI PROPINSI DIY BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH [PDF]

open access: yes, 2017
Based on the importance of taxation in a particular land and building tax from the people of Region Disaster Prone III Merapi in Yogyakarta Province based on Law Number 28 Year 2009 on Regional Taxes and Levies in the removal process and Building Tax ...
KIRANA, FRANSISKA DYAH AYU CHANDRA
core  

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

The Scope of Rent in Tax Law with Emphasis on Its Jurisprudential and Legal Concept [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī
IntroductionThe real estate rent is one of the significant sources of tax revenue. Although a considerable number of taxpayers fall under this category, rental tax continues to play a unique role in the cohesion of different tax sources, as other sources
Hamid Reza Salehi   +2 more
doaj   +1 more source

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