Results 41 to 50 of about 80,628 (315)
Achieving Fairness and Accuracy in Regressive Property Taxation [PDF]
Regressivity in property taxation, or the disproportionate overassessment of lower-valued properties compared to higher-valued ones, results in an unfair taxation burden for Americans living in poverty. To address regressivity and enhance both the accuracy and fairness of property assessments, we introduce a scalable property valuation model called the
arxiv
Free trade taxation and protectionist taxation [PDF]
The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax ...
openaire +2 more sources
Submission to the Commission on Taxation and Welfare on introducing a site value tax [PDF]
This submission to the Irish Commission on Taxation and Welfare advocates the introduction of a site value tax in Ireland. Ireland has high and volatile property prices, constraining social and economic development. Site values are the main driver of these phenomena.
arxiv
Comprehensive cancer centre (CCCs) and CCCs of Excellence (CCCoE) integration in healthcare. Through outreach to surrounding community hospitals, CCCs enable wider access to top‐clinical cancer treatments and care, thereby facilitating the swift enrolment of patients into data‐rich clinical trials (PI‐initiated trials testing new concepts, drug ...
Anton Berns+4 more
wiley +1 more source
Pierre SANTUCCI is a principal investigator at the CNRS—Aix Marseille Université and recipient of a FEBS Excellence Award. He was also recently appointed FEBS Open Bio Publishing Liaison Officer. In this Open Chat with…, he discusses the importance of engaging with scientific societies and their journals, and highlights through some of his personal ...
Pierre Santucci, Ioannis Tsagakis
wiley +1 more source
This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the ...
Priandhita Sukowidyanti Asmoro+6 more
doaj +1 more source
Poor economic and social situation in Bosnia ane Herzegovina; high unemployment rate, stagnation of GDP, week export/import ratio, uncultivated agricultural land, lack of domestic and foreign investments, all is pointing to importance of proffesional ...
Миро И. Џакула+1 more
doaj +1 more source
Managing the capital force impulse of the agrarian enterprise: transfer approach [PDF]
In the current conditions of globalization and European integration trends, domestic agricultural companies use the transfer pricing mechanism when exporting agricultural products, which on one hand allows owners to increase the efficiency of internal ...
Olena Fomina+4 more
doaj +1 more source
The stochastic determinants of happiness in South Africa: A micro-economic modelling approach
Orientation: The levels of happiness in South Africa have deteriorated as witnessed by recent increases in public protests. Research purpose: Based on a newly developed conceptual framework, the linear path of influence of a variety of determinants of ...
Carel J. van Aardt+2 more
doaj +1 more source
Filling the Tax Gap via Programmable Money [PDF]
We discuss the problem of facilitating tax auditing assuming "programmable money", i.e., digital monetary instruments that are managed by an underlying distributed ledger. We explore how a taxation authority can verify the declared returns of its citizens and create a counter-incentive to tax evasion by two distinct mechanisms.
arxiv