Results 11 to 20 of about 141,967 (286)
Outcomes Following Taxation of Sugar-Sweetened Beverages
JAMA Network Open, 2022 Key Points Question What are the outcomes of implemented sugar-sweetened beverage (SSB) taxes around the world? Findings In this systematic review of 86 studies and a meta-analysis of 62 studies, implemented SSB taxes were associated with higher prices ...
T. Andreyeva +4 more
semanticscholar +1 more source
Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation
Quarterly Journal of Economics, 2023 How does wealth taxation differ from capital income taxation? When the return on investment is equal across individuals, a well-known result is that the two tax systems are equivalent.
Fatih Guvenen +4 more
semanticscholar +1 more source
Formation of a system of indicators of balanced economic development in the context of globalization: space-time analysis in order to ensure economic security [PDF]
SHS Web of Conferences, 2021 Research background: The modern world economy of the 21st century, being innovatively oriented, global and based on the information space, is constantly being modified, focusing on the growth of the level and quality of life of the population by ...
Afanasyeva Lubov +2 more
doaj +1 more source
Professional judgement in accounting: contents and conditions of application
Business: Theory and Practice, 2022 The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information.
Olena Fomina +3 more
doaj +1 more source
Optimal Taxation with Behavioral Agents
The American Economic Review, 2020 This paper develops a theory of optimal taxation with behavioral agents. We use a general framework that encompasses a wide range of biases such as misperceptions and internalities.
E. Farhi, X. Gabaix
semanticscholar +1 more source
Land, 2023 With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
doaj +1 more source
A South African perspective on value-added tax on international mobile telecommunication services
Journal of Economic and Financial Sciences, 2015 The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No.
Anculien H. Schoeman +2 more
doaj +1 more source
Risk-oriented strategic management accounting in Ukraine
Business: Theory and Practice, 2023 In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management.
Olena Fomina +4 more
doaj +1 more source
Perceptions of Inherited Wealth and the Support for Inheritance Taxation
, 2021 We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the large aggregate ...
S. Bastani, Daniel Waldenström
semanticscholar +1 more source
American Economic Journal: Applied Economics, 2009 Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments.
Olken, Benjamin A., Singhal, Monica
openaire +7 more sources