Results 131 to 140 of about 303,295 (312)

Wilderness No More: Alaska as the New Offshore Trust Jurisdiction [PDF]

, 1999
Alaska has made two sweeping reforms to its trust laws in an effort to position itself as the most sophisticated offshore trust jurisdiction for wealthy U.S. citizens and non-U.S. persons holding substantial U.S. property or stock.
Crawford, Bridget J.
core   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Trust Breeds Trust: How Taxpayers are Treated [PDF]

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities.
Bruno S. Frey, Lars P. Feld
core  

The feasibility of integrating remote breath alcohol monitoring into ecological momentary assessment of intimate partner violence among young adults with a history of heavy drinking and aggression

Addiction, EarlyView.
Abstract Aims We examined the feasibility and acceptability of pairing portable breathalyzers to assess field alcohol use with mobile ecological momentary assessment (EMA) to assess intimate partner violence (IPV; psychological, cyber, physical and sexual aggression) perpetration and victimization among undergraduates who drink heavily and were ...
Meagan J. Brem, Denis M. McCarthy, Ryan C. Shorey, Muyao Lin, Alicia J. Lozano, Emily Sjafii, Allison Tobar‐Santamaria   +6 more
wiley   +1 more source

A Reconsideration of Arrow-Lind: Risk Aversion, Risk Sharing, and Agent Choice [PDF]

We consider the original Arrow-Lind framework in which a government undertakes a risky project to be shared among many taxpayers. In our model, the taxpayers decide the level of participation in the risky project.
Eric Fesselmeyer, Leonard J. Mirman, Marc Santugini   +2 more
core  

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

American Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch, Jonathan P. Kastellec, Robin A. Taboni   +2 more
wiley   +1 more source

High-Speed Rail: The Wrong Road for America [PDF]

, 2008
In the face of high energy prices and concerns about global warming, environmentalists and planners offer high-speed rail as an environmentally friendly alternative to driving and air travel.
Randal O'Toole
core  

The policy adjacent: How affordable housing generates policy feedback among neighboring residents

American Journal of Political Science, EarlyView.
Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson, Asya Magazinnik, Melissa Sands   +2 more
wiley   +1 more source

THE COMPREHENSIVE NATURE OF TAXATION RELATIONS

Baltic Journal of Economic Studies
Tax legal relations constitute a specific and highly structured category of social relations, characterised by the fact that they can only emerge in legal form.
Oksana Hinda, Mykola Kucheriavenko, Andrii Salenkov   +2 more
doaj   +1 more source

Taxpayer Experience as a Mediator Between Its Antecedents and Taxpayer Satisfaction

JURISMA : Jurnal Riset Bisnis & Manajemen
This study aims to determine the direct influence of servicescape and service quality on taxpayer experience. It also seeks to ascertain the direct impact of servicescape and service quality on taxpayer satisfaction. Additionally, the study aims to explore the indirect effect of taxpayer experience as a mediator in the relationship between servicescape
Sari, Yohana, Rachman, M Yudy
openaire   +2 more sources