Results 151 to 160 of about 303,295 (312)

PENGARUH PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (Studi Kasus pada Wajib Pajak Orang Pribadi Pekerjaan Bebas Profesi Dokter di Kota Semarang) [PDF]

open access: yes, 2018
This study aims to determine the impact of tax knowledge, attitudes of taxpayers, and morals of taxpayers on tax compliance. Taxes are major source of state revenue which is used for funding the Government’s expenditures and development.
ARDIYANTO, Moh Didik   +1 more
core  

Policy Learning and Policy Development in Innovation Policy: Canada's Global Innovation Clusters Initiative

open access: yesCanadian Public Administration, EarlyView.
Abstract This article argues that policy learning is essential for effective innovation policy. The ability to learn from past experiments in a reflexive fashion is a prerequisite for effective policy design. The article responds to the call for more applied research to compliment the theoretical framing of policy learning in the literature.
David A. Wolfe, Travis Southin
wiley   +1 more source

The 2007 Personal Income Tax Reform in Italy: Effects on Potential Equity, Horizontal Inequity and Re-ranking [PDF]

open access: yes
According to Kakwani and Lambert (1998), an equitable income tax should respect three axioms related to each taxpayer’s tax liability, average tax rate and post-tax income: whenever taxation determines unequal tax treatments among equals or modifies pre ...
Achille Vernizzi, Simone Pellegrino
core  

The Wal-Mart Tax: Shifting Health Care Costs to Taxpayers [PDF]

open access: yes, 2006
[Excerpt] Maryland is the first state to hold giant companies such as Wal-Mart accountable for paying their fair share of workers’ health care costs. Maryland’s legislature voted overwhelmingly in January to enact the Fair Share Health Care Act over the ...
AFL-CIO
core   +1 more source

Religious politics and the limits of redistribution: The rise and fall of family allowances in Spain, 1926–58

open access: yesThe Economic History Review, EarlyView.
Abstract After the Second World War, family allowances became a cornerstone of social spending in western Europe. Whilst religion is often highlighted as a driver of this policy, the role of political Catholicism remains contested, particularly in southern Europe.
Guillem Verd‐Llabrés
wiley   +1 more source

Taxpayers’ Index

open access: yes, 2013
In the modern everyday life the public finance plays the main role in the world of finance and therefore, its efficient management and transparency is becoming a crucial component for the prosperity and well-being of each particular country. In turn, a cornerstone of the public finance is taxation and, therefore, for each individual it is essential to ...
openaire   +1 more source

Managed decline: Muddling through with the Sterling (dis)Agreements, 1968–74

open access: yesThe Economic History Review, EarlyView.
Abstract How do policymakers manage the decline of an international currency? This paper revisits the view that the ‘Sterling Agreements’ of 1968–74 – bilateral contracts between the UK and sterling‐holding governments – marked a successful paradigm shift towards sterling's managed ‘retirement’.
Alan de Bromhead   +3 more
wiley   +1 more source

The commercialization of labour markets: Evidence from wage inequality in the Middle Ages

open access: yesThe Economic History Review, EarlyView.
Abstract This paper moves beyond the focus on ‘average’ wage trends in pre‐industrial economies by examining the broad diversity of pay rates and forms of remuneration across occupations and regions in medieval England. We find that whilst some workers enjoyed substantial growth in wage rates after the Black Death, there was a large group who ...
Jordan Claridge   +2 more
wiley   +1 more source

Simplifying the formal structure of UK income tax [PDF]

open access: yes
The tax system in the UK has developed through numerous ad hoc changes to its structure. This has resulted in a situation where the way in which the tax system is described does not readily correspond to the marginal rate schedule actually faced by ...
Julian McCrae
core  

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