Results 101 to 110 of about 1,963 (203)

Felons’ chattels and English living standards in the later fourteenth and fifteenth centuries

open access: yesThe Economic History Review, Volume 79, Issue 3, Page 1024-1051, August 2026.
Abstract The later fourteenth and fifteenth centuries have long occupied an intriguing and contested place in discussions of England's long‐run economic development. One key issue around which debate has coalesced is the living standards of the population as a whole and of different groups within it. We contribute to this debate by bringing forward new
Chris Briggs   +4 more
wiley   +1 more source

Welfare‐Improving Tax Disputes

open access: yesJournal of Public Economic Theory, Volume 28, Issue 4, August 2026.
ABSTRACT Tax law is often uncertain. Taxpayers and tax authorities can disagree over the tax position, eligibility for tax incentives, or sufficiency of evidence. Taxpayers can face uncertainty over sanctions when tax position is not sustained. In many jurisdictions uncertain tax position can be disputed in court.
Nigar Hashimzade
wiley   +1 more source

Marketization in Public Purchasing as a Route to Business Corporations' Institutional Power: The Case of Outsourcing Social Services in Israel

open access: yesPolicy Studies Journal, Volume 54, Issue 3, August 2026.
ABSTRACT What are the conditions under which business corporations expand their institutional power? This paper argues that institutional power is affected by the architecture of the “acquisition regime”—the set of formal (and informal) rules that govern how states purchase public services.
Reut Marciano, Shir Gal
wiley   +1 more source

Tackling the Regressivity at the Top of the Italian Tax System: An Optimal Taxation Framework With Heterogeneous Returns to Capital

open access: yesReview of Income and Wealth, Volume 72, Issue 3, August 2026.
ABSTRACT In this work, we exploit the new data available from the European Central Bank's Distributional Wealth Accounts to reconstruct the distribution of capital income in Italy by accounting for heterogeneous returns to capital. We find stark disparities in returns to wealth: average rates rise from 2.5% for the bottom 90% to 5% for the top 10% of ...
Matteo Dalle Luche   +4 more
wiley   +1 more source

Tax procedures for the management and control of value added tax (VAT) in the pharmaceutical industry

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2019
This article aims to explore the specific needs of tax management standardization to design and diagram guidelines that seek tax management in this company. The type of investigation was descriptive given that characteristics of the tax procedures for the treatment of VAT in a public company were presented. The FARMASOL EP. Company was considered as an
Gabriela Estefanía Cabrera Ramón   +2 more
openaire   +1 more source

Health taxation and need to pay health related taxes in Iran: A scoping review. [PDF]

open access: yesHealth Promot Perspect
Dargahi H   +2 more
europepmc   +1 more source

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