Results 131 to 140 of about 42,140 (316)
Taxpayers Rights And IRS Obligations Before And After The 1988 Taxpayers Bill Of Rights
, 1991 Greater protection for taxpayers is an idea whose time has finally arrived. The greater protection provided by the Taxpayer Bill of Rights, included in the Technical and Miscellaneous Revenue Act of 1988 (TAMRA) is a good start in consumerism but it does
Lasseter, Jr., James, Bussman, John F.
core +1 more source
Journal of Agricultural Economics, EarlyView.ABSTRACT Repurposing agricultural public resources toward higher‐return incentives and investments can help transform agri‐food systems. This is important for low‐income countries, especially in sub‐Saharan Africa, where limited budgets restrict options for boosting agricultural spending.
Marco V. Sánchez +3 more
wiley +1 more source
An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002
, 2004 An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002\ud \ud Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the amount and extent of tax-deductible donations made
Marsden, Stephen J. +1 more
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Dutch dilemma: Housing prices and flood risk exposure
Real Estate Economics, EarlyView.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
An examination of tax deductible donations made by individual Australian taxpayers in 2011–12
, 2014 This study uses information based on published ATO material and represents the extent of tax-deductible donations made and claimed by Australian individual taxpayers (i.e. not including corporate entities or trusts) to DGRs, at Item D9 Gifts or Donations,
Crittall, Marie, McGregor-Lowndes, Myles
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Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?
Human Resource Management Journal, EarlyView.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
, 2021 The master's thesis analyzes separate areas of taxpayer service provided by the State Tax Inspectorate and their quality. Legislation, special literature, case law and other sources are analyzed in this master‘s thesis.
Košuba, Rokas,
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Accounting Perspectives, EarlyView.ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +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 +2 more
wiley +1 more source
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 +2 more
wiley +1 more source