Results 81 to 90 of about 303,295 (312)
Micro‐transitions and work identity: The case of academic entrepreneurs
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary This paper examines how academic entrepreneurs—scientists who found research‐based startups while remaining in academia—construct and sustain their professional identities amid frequent transitions between academic and entrepreneurial roles.
Marouane Bousfiha, Henrik Berglund
wiley +1 more source
An Analysis of the “Buffett Rule” [PDF]
, 2011 [Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core +3 more sources
Declaration of Taxpayer Rights
European Taxation, 2014 This note outlines the origins and content of the Declaration of Taxpayer Rights that is currently being developed in Poland, which is intended to ensure that the practise of the tax authorities reflects the statutory legal guarantees that may be enjoyed by all taxpayers.
Brzeziński, Bogumił +1 more
openaire +2 more sources
Buchanan and the Social Contract: Coordination Failures and the Atrophy of Property Rights
Southern Economic Journal, EarlyView.ABSTRACT James Buchanan advocated that societies should be based on a social contract. He rejected anarchy, seeing it as a “Hobbesian jungle” that calls for government intervention to maintain social order. He also opposed theories of spontaneous order. These views led to debates about the compatibility of Buchanan's works with classical liberalism and
Stefano Dughera, Alain Marciano
wiley +1 more source
COMMUNICATION INSIDE THE TAX AUTHORITY: TECHNIQUES AND METHODS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Communication's role is essential when it comes to fulfilling the citizen responsibilities, among which some are considered undesirable (e.g. payments of money to the government through taxes).
CALUGAREANU MIRELA
doaj
Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective
Southern Economic Journal, EarlyView.ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley +1 more source
IDP, 2016 In general, submitting tax returns online is optional for taxpayers. Nonetheless, legislation provides for online submission to be made compulsory in certain cases, for taxpayers for whom, due to their economic or technical capacity, professional ...
Ana Maria Delgado
doaj +1 more source
Student Income Support and Participation in Higher Education: A Cohort Analysis
Australian Economic Review, EarlyView.ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark +2 more
wiley +1 more source
Cost Uncertainty and Taxpayer Compliance [PDF]
The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated with ...
Jordi Caballé, Judith Panadés
core
California – Land of “Lawless Taxation” and the “Midnight Special”: Outlier or Leader in a Growing Trend? [PDF]
, 2014 [Excerpt] “Taxpayers in California recently found themselves the target of a retroactive grab for revenue by the Franchise Tax Board (FTB) in what has called an act of “lawless taxation” by the state of California.
Alexander, Mystica M.
core +1 more source