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When convicted murderer Robert Kosilek sued the commissioner of the Massachusetts Department of Corrections for refusing to provide major sex reassignment surgery to treat his severe gender identity disorder, Candace Ogonowski created the petition “Stop the taxpayer funded sex change operation” on change.org.
openaire +2 more sources
Insights from the Presidential Addresses to the Agricultural Economics Society
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK
This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati +2 more
doaj
Dutch dilemma: Housing prices and flood risk exposure
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz +2 more
wiley +1 more source
Explainable spatial machine learning for hedonic real estate modeling
Abstract Accurately modeling rents and prices is a key challenge in real estate analysis. Traditional linear models may fail to capture complex non‐linear relationships, and spatial dependencies are often ignored in existing machine‐learning approaches.
Tim Gyger +5 more
wiley +1 more source
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara +1 more
doaj +1 more source
Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?
ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson +3 more
wiley +1 more source
Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach
Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi +2 more
doaj +1 more source
The Political Economy of Patent Buyouts
ABSTRACT Incentivizing innovation through buyouts may alleviate the social costs associated with patent power, but the political economy and feasibility of this potentially important financing mechanism have been understudied. We study an international setting of countries with different innovation and financing capabilities, and where financing ...
Amal Ahmad +2 more
wiley +1 more source
Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation
ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton +3 more
wiley +1 more source

