Results 121 to 130 of about 42,140 (316)

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

International Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

DIGITAL TECHNOSCIENTIFIC SOCIALITIES AS AN ENTANGLED COMMONS

International Journal of Urban and Regional Research, EarlyView.
Abstract In this contribution I examine digital technoscientific socialities through ethnographic fieldwork with Health for All, an interdisciplinary network formed at the start of the Covid‐19 outbreak. I expand the entangled commons framework for anthropological inquiry into collaborative, data‐intensive science, arguing that digital technoscientific
Lucilla Barchetta
wiley   +1 more source

Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions

Chaos Theory and Applications
This research examines the use of kernel estimation and $FindDistribution$ methods in $Mathematica$ software to analyze the ratio of taxpayer audits to total taxpayers, focusing on two large populations: one with approximately 80,000 audits per 100,000 ...
Mehmet Niyazi Çankaya, Murat Aydın
doaj   +1 more source

The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia*

Economic Record, EarlyView.
We examine the evolution of earnings inequality, risk and mobility in Australia from 1991 to 2020 using a 10 per cent sample of administrative tax records from the ALife dataset. Our main findings are summarised as follows. First, earnings inequality follows a distinctive trajectory: top‐end inequality increased during the 1990s and 2000s but declined ...
Darapheak Tin, Chung Tran, Nabeeh Zakariyya   +2 more
wiley   +1 more source

Overcoming Tax Obstacles of Low Income Taxpayers [PDF]

, 2013
The tax season can often be overwhelming to some taxpayers, especially low income taxpayers. Some taxpayers file a tax return themselves but often times they go to paid preparers.
Sawyer, Allison
core   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Taxpayers' rights

, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962

, 2009
Includes abstract.Includes bibliographical references (leaves 70-73).The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations.
Katzke, August Charles Rudolf
core  

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
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

Kepemilikan Manajerial, Kebijakan Pembayaran Dividen dan Efek Moderasi Penurunan Tarif PPh Dividen WPOP Dalam Negeri

Jurnal Akuntansi dan Keuangan, 2013
This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange.
Ninik Zulaikah, Mienati Somya Lasmana
doaj