Results 61 to 70 of about 300,062 (256)
The Principles and Methods of Taxation. [PDF]
C. F. Bastable, G. Armitage-Smith
openaire +2 more sources
The General Theory of Tax Avoidance [PDF]
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
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Embedding Chemistry and Pharmacy Into Sustainability
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]
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
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Реформування майнового оподаткування у контексті світового досвіду [PDF]
Аналізуються соціально-економічні підходи щодо становлення інституту майнового оподаткування в Україні, окреслюються критерії його ефективності.
Буряк, О. П. +2 more
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Tax system performance in the Republic of Serbia [PDF]
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]
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
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Introduction, Comparative Income Taxation: A Structured Analysis [PDF]
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.
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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]
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
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