Results 231 to 240 of about 15,218 (285)
Some of the next articles are maybe not open access.

Contingent Fees and Tax Compliance

SSRN Electronic Journal, 1997
Abstract This paper examines the effects of banning contingent fees for tax return preparation services. The paper presents a principal-agent model in which a taxpayer contracts with a tax practitioner to attempt to resolve tax law uncertainty.
John Phillips, Richard C. Sansing
openaire   +1 more source

Property Taxes and Fees – A Tale of Two Cities

open access: yesPacific Rim Property Research Journal, 2011
Housing affordability is a concern around the world. Australia and China have different political systems. The former has a western democratic system, while the latter has a communist/socialist system.
Nelson Chan
exaly   +1 more source

Surcharge Is Fee, Not Tax

Journal AWWA, 1998
Carrying out certain recommendations of a 1979 engineering report, the town of Hanover, Massachusetts, through its board of public works saw to the construction of several improvements in the town's water system. These included installation in 1987 of 10,000 ft (3,050 m) of a new 16‐in.‐(400‐mm‐) diameter water main.
openaire   +1 more source

Contingent Fees: To Tax or Not to Tax?

2004
Article published in the Michigan Bar Journal.
openaire   +1 more source

Approval Fee Not a Tax

Journal AWWA, 1999
An annual approval fee charged by the Department of Health (DOH) to a water authority was a licensing measure and not a tax, according to the Supreme Court of Rhode Island.
openaire   +1 more source

Is a Stormwater Fee a Rain Tax?

Journal of Legal Affairs and Dispute Resolution in Engineering and Construction, 2019
AbstractActivists who oppose local government spending can defeat creative stormwater programs, often by using the slogan “rain tax” to convince the public that the financing plan is a tax increase...
openaire   +1 more source

Taxes, Tuition Fees, and Education for Pleasure

Journal of Public Economic Theory, 2011
AbstractThe fact that education provides both a productive and a consumptive (nonproductive) return has important and, in some cases, dramatic implications for optimal taxes and tuition fees. Using a simple model, we show that when the consumption share in education is endogenous and tuition fees are unconstrained, the optimal tax/fee system involves ...
Malchow-Møller, Nikolaj   +2 more
openaire   +3 more sources

Forest Fees and Taxes

2001
The previous chapters have reviewed the “technical evidence” sustaining that the timber resource and certain forest areas in Southern Ghana are being degraded, and that the speed of degradation forms an immediate threat of economic extinction for some species.
openaire   +1 more source

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