Results 61 to 70 of about 300,062 (256)

The Principles and Methods of Taxation. [PDF]

open access: yesThe Economic Journal, 1906
C. F. Bastable, G. Armitage-Smith
openaire   +2 more sources

The General Theory of Tax Avoidance [PDF]

open access: yes
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
core  

Embedding Chemistry and Pharmacy Into Sustainability

open access: yesAngewandte Chemie International Edition, EarlyView.
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley   +1 more source

Croatian Accession to the European Union: Economic and Legal Challenges [PDF]

open access: yes
This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU.
Danijela Kulis   +3 more
core  

Реформування майнового оподаткування у контексті світового досвіду [PDF]

open access: yes, 2004
Аналізуються соціально-економічні підходи щодо становлення інституту майнового оподаткування в Україні, окреслюються критерії його ефективності.
Буряк, О. П.   +2 more
core  

Tax system performance in the Republic of Serbia [PDF]

open access: yes
Determination of Serbia to join and integrate into European Union (EU) calls for further reforms in economic laws and standards, among which, taxation policy takes one of the top places. After many years of preparations and delays, the Republic of Serbia
Cuzovic, Djordje
core   +1 more source

Tacit Collusion under Destination- and Origin-Based Commodity Taxation [PDF]

open access: yes
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each other's ...
Andreas Haufler, Guttorm Schjelderup
core  

Introduction, Comparative Income Taxation: A Structured Analysis [PDF]

open access: yes, 2004
This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United ...
Arnold, Brian J., Ault, Hugh J.
core  

Integrating One Health to Mitigate the Emergence and Spread of Antimicrobial Resistance in Livestock and Aquaculture

open access: yesAnimal Research and One Health, EarlyView.
Antimicrobial resistance (AMR) is an escalating global threat driven by antimicrobial use in aquaculture and livestock. Resistant pathogens and genes can spread across humans, animals, and the environment through interconnected ecosystems. Using a One Health approach, this review emphasizes antimicrobial stewardship, regulatory strengthening, enhanced ...
Mir Mohammad Ali   +10 more
wiley   +1 more source

Taxation of financial intermediation : measurement principles and application to five African countries [PDF]

open access: yes
The purpose of this study is to set out a practical method for analyzing how inflation, interest ceilings, reserve requirements and like impositions have had tax-like effects and how they can be compared with explicit taxes.
Chamley, Christophe, Honohan, Patrick
core  

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