Results 81 to 90 of about 299,231 (308)

Addictive goods and taxes: A survey from an economic perspective [PDF]

open access: yes
In this paper we present an overview of the empirical evidence about the effectiveness of using taxation to influence addictive behaviour, and we address the normative question: should greater use be made of sin taxes to fund health care? First, we raise
Andrew M. Jones, Nuria Badenes-Plá
core  

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa   +2 more
wiley   +1 more source

Lingua-Cultural Approach to Special Language Terminology Based on Equivalence [PDF]

open access: yesInternational Journal of English Language and Translation Studies, 2017
The present paper introduces the results of the research which aimed to explore specialized taxation terminology in the English and Slovak languages. Since some Slovak taxation terminology has been translated or borrowed from English, the comparative and
Juliana Fecušová
doaj  

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

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks   +1 more
wiley   +1 more source

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES

open access: yesRussian Studies in Law and Politics
The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke   +2 more
doaj   +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  

Integrated Evaluation of Contaminant Profiles, Detection Techniques, and Management Strategies for Tannery Sludge

open access: yesAsia-Pacific Journal of Chemical Engineering, EarlyView.
ABSTRACT This review article critically examines the environmental and health hazards of tannery sludge (TS), a complex by‐product of the leather tanning industry. TS is characterized by a diverse array of contaminants, including heavy metals like chromium, organic pollutants such as polycyclic aromatic hydrocarbons (PAHs), volatile organic compounds ...
Yashar Aryanfar   +10 more
wiley   +1 more source

General rule antielisive chartered the National Tax Code confrontation between the principle of ability to pay and the rule of closed typicality and the alleged tax by analogy

open access: yesRevista do Direito Público, 2012
Check the possibility of the general standard employment antielisiva the parental right, ouseja, taxation by analogy legal fact extratípico effects econômicosequivalentes the typical legal fact, based on the abuse of rights doctrine and noprincípio of ...
Willian Robert Nahra Filho
doaj   +1 more source

Tax Morale, Tax Evasion, and the Shadow Economy [PDF]

open access: yes
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
core  

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