Results 31 to 40 of about 146,419 (311)
On the Principles of Political Economy and Taxation
, 1891 The same rule which regulates the relative value of commodities in one country does not regulate the relative value of the commodities exchanged between two or more countries.Under a system of perfectly free commerce, each country naturally devotes its ...
D. Ricardo
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ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION
Journal of Management Small and Medium Enterprises (SME's), 2023 The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and ...
Syifa Citra Nabela +3 more
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Could revenue recycling make effective carbon taxation politically feasible?
Science Advances, 2019 Effective carbon taxation is politically feasible when combining international involvement and revenue recycling. Carbon taxes are widely regarded as a potentially effective and economically efficient policy instrument for decarbonizing the global energy
Liam F. Beiser‐McGrath, T. Bernauer
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Forensic audit of public debt in the financial control system of Ukraine [PDF]
Accounting and Financial ControlForensic audit of public debt is an important tool for ensuring financial transparency and effective public finance management. In the context of Ukraine, given the difficult economic situation and high level of public debt, the use of forensic audit is ...
Hanna Filatova +2 more
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Taxation and Migration: Evidence and Policy Implications
Journal of Economic Perspectives, 2019 In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications.
H. Kleven +3 more
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BEPS ACTION PLAN 13: DEFINITION, BENEFIT, CHALLENGE, AND CHANGE [PDF]
Eurasia: Economics & Business, 2023 This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data.
Kumalasari K.P. +3 more
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Managing credit booms and busts: A Pigouvian taxation approach
Journal of Monetary Economics, 2019 We study a dynamic model in which the interaction between debt accumulation and asset prices magnifies credit booms and busts. We find that borrowers do not internalize these feedback effects and therefore suffer from excessively large booms and busts in
Anton Korinek
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Issues of Fairness in Taxing Corporate Profit
LSE Public Policy Review, 2022 Any assessment of the ‘fairness’ of a tax requires making inter-personal comparisons. In the case of a tax on corporate profit, these require looking through the company to investigate the incidence of the tax – which individuals are worse off as a ...
Michael Devereux, John Vella
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Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System [PDF]
Облік і фінанси, 2020 The special taxation mechanism is used in the Tax Code of Ukraine as a key term in defining a simplified system of taxation, accounting and reporting, but it remains unjustified in terms of theoretical construction and semantic origin.
Viktor Synchak
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SSRN Electronic Journal, 2019 This article addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different from others. Some of the superrich may be “superstars” for whom small differences in talent are magnified into much larger earnings ...
Scheuer, Florian, Slemrod, Joel
openaire +4 more sources