Results 11 to 20 of about 143,591 (217)
Tax incentives, private investment and employment: Evidence from an Ecuadorian reform
Journal of International Development, Volume 35, Issue 7, Page 2129-2156, October 2023., 2023 Abstract This paper estimates the effect of the Organic Law for Productive Development, Attraction of Investments, Generation of Employment and Stability and Fiscal Balance on new investment and employment applied in August 2018 in Ecuador. Using event study designs and difference‐in‐ differences models, I find that the policy implementation does not ...
Segundo Camino‐Mogro
wiley +1 more source
Courts as an arena for socioenvironmental change: Lessons from the Argentine courts
European Law Journal, Volume 29, Issue 3-6, Page 294-311, May-November 2023., 2023 Abstract Trends in the Argentine courts indicate a judicial preference towards flexibility in light of possibly serious environmental consequences, particularly in relation to mining. Through a liberal interpretation of constitutional provisions where collective environmental rights are threatened, the courts have expanded access to justice, leading ...
Asmaa Khadim
wiley +1 more source
Conservation Biology, Volume 37, Issue 1, February 2023., 2023 Abstract Invasive species can dramatically alter ecosystems, but eradication is difficult, and suppression is expensive once they are established. Uncertainties in the potential for expansion and impacts by an invader can lead to delayed and inadequate suppression, allowing for establishment.
Brian D. Healy +5 more
wiley +1 more source
Poverty &Public Policy, Volume 14, Issue 3, Page 287-306, September 2022., 2022 Abstract Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization.
Imaobong Akpan +1 more
wiley +1 more source
Public Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022 Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda +2 more
wiley +1 more source
Social continuity and religious coexistence: the Muslim community of Tudela in Navarre before the expulsion of 1516 [PDF]
, 2011 This article evaluates the presence of Muslim communities in the Kingdom of Navarre in the late Middle Ages. Following the Christian Reconquest of the Navarrese bank of the Ebro in 1119, a sizeable Muslim community remained in Christian territory until ...
Conde Solares, Carlos
core +1 more source
Los impuestos en el tratamiento contable y tributario de los contratos de colaboración
Desarrollo Gerencial, 2019 Objetivo: caracterizar los impuestos en el tratamiento contable y tributario de los contratos de colaboración. Método: estudio de tipo explicativo, descriptivo, con un diseño no experimental, transeccional, de campo, el cual estuvo constituida por una ...
Rafael Castro-Zapata, Jorge Támara-Name
doaj +1 more source
EXENCIÓN POR RENDIMIENTOS OBTENIDOS POR TRABAJOS EN EL EXTRANJERO: EVOLUCIÓN, REQUISITOS Y PROBLEMÁTICA PRÁCTICA [PDF]
Crónica Tributaria, 2015 La exención de las rentas obtenidas como consecuencia de trabajos ejercidos efectivamente en el extranjero fue introducida en nuestro ordenamiento por el artículo 7.p) de la Ley 40/1998, de 9 de diciembre.
Juan Alfonso del Moral Valencia
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Foro, Revista de Derecho, 2018 Este breve ensayo trata de los ingresos fiscales producto de la gestión del patrimonio público como una manifestación cierta de la actividad financiera en el estado constitucional (en: Colombia, Venezuela, Ecuador y Bolivia) que busca (no exclusivamente
Gabriel Santiago Galán Melo
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PRECIOS DE TRANSFERENCIA Y REESTRUCTURACIÓN DE GRUPOS MULTINACIONALES [PDF]
Crónica Tributaria, 2011 En este trabajo se describen algunas de las modalidades más frecuentes de reestructuración de negocios que desde hace ya algunos años vienen acometiendo los grupos multinacionales, así como los cambios en la política de precios de transferencia a través ...
Luis Jones Rodríguez
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