Results 101 to 110 of about 1,533,795 (214)

Equity in unequal deductions : implications of income tax rules in Ghana and Nigeria [PDF]

In many African countries, the amount of personal deduction for income tax purposes increases with the taxpayer's income. At first glance, this appears to give larger tax breaks to the rich than to the poor.
Leechor, Chad, Warner, Robert
core  

Measurement Models Tax Compliance, Tax Attitude, Tax Knowledge, Tax System Fairness and Tax Morale

, 2023
Yayad Dauna, Erni Masdupi
openaire   +1 more source

Theft and Taxes [PDF]

This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders.
Alexander Dyck, Luigi Zingales, Mihir A. Desai   +2 more
core  

Taxes and the valuation of dividends: a study of dividend announcements in Germany [PDF]

This paper investigates the impact of the 2001 tax reform in Germany on dividend announcement returns. With this major tax reform, the full imputation system was replaced by the half-income system, which had a significant impact on the relative taxation ...
Haesner, Christian, Schanz, Deborah
core  

Constructing Curcumin-Based Biological Metal-Organic Frameworks (MOFs) for the Treatment of Alzheimer's Disease Through the Pyroptosis Pathway. [PDF]

Int J Mol Sci
Sun F, Liu K, Xi E, Zhao Y, Gao N.
europepmc   +1 more source

TAX SYSTEMS IN WEST BALKANS COUNTRIES – BETWEEN SIMPLICITY AND EFFICIENCY [PDF]

There are two main features characterized every tax system: simplicity and efficiency. These features converge not necessarily with each other. The simplicity of a tax system is related and implies the simplicity of tax calculation.
Albana Hashorva, Engjell Pere
core  

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

PLoS One
Kollruss T.
europepmc   +1 more source

Simplifying the formal structure of UK income tax [PDF]

The tax system in the UK has developed through numerous ad hoc changes to its structure. This has resulted in a situation where the way in which the tax system is described does not readily correspond to the marginal rate schedule actually faced by ...
Julian McCrae
core  

Alcohol Sales Taxes Are Associated With Reduced Preterm Birth and Low Birthweight in the United States. [PDF]

J Stud Alcohol Drugs
Subbaraman MS, Thomas S, Treffers R, Roberts SC.   +3 more
europepmc   +1 more source

Ultra-processed foods and nutrition governance in Ecuador as a public health challenge. [PDF]

Lancet Reg Health Am
Mora-Domínguez J, Palacios-Mora DP, Calero-Cáceres W.   +2 more
europepmc   +1 more source