Results 171 to 180 of about 2,510 (282)

Tinjauan Atas Pelaksanaan Withholding Tax Systems Pajak Penghasilan Pasal 21 Pada Tax Center Universitas Komputer Indonesia Bandung

open access: yes, 2010
Gaji merupakan penghasilan yang termasuk Objek pajak, seperti yang tercantum pada UU PPh No.36 Tahun 2008 Pasal 4 ayat 1. untuk mengitung penghasilan tersebut diperlukan adanya suatu sistem, di dalam penyusunan Laporan Tugas Akhir ini, penulis menyajikan
Maulana, Agustian
core  

Locke(d) in a Dilemma: The Problem of Territorial Authority

open access: yesPhilosophy &Public Affairs, Volume 54, Issue 3, Page 157-168, Summer 2026.
ABSTRACT In Lockean social contract theory, the state exercises its authority over territory through property rights. The state has territorial authority over the property it and its citizens claim. This authority is legitimate when the state has the consent of the governed and effectively governs. In this paper, I argue that there is an irreconcilable
Samantha L. Fritz
wiley   +1 more source

Transcatheter Aortic Valve Replacement in Functionally Dependent Patients: Analysis Using a Government-Adjudicated Long-Term Care Certification. [PDF]

open access: yesJACC Asia
Harashima Y   +17 more
europepmc   +1 more source

The House Appropriations Committee Surveys & Investigations Staff and the Arc of Congressional Competence

open access: yesLegislative Studies Quarterly, Volume 51, Issue 3, August 2026.
ABSTRACT This article follows the arc of congressional competence through the development and decline of the House Appropriations Committee (HAC) Surveys & Investigations (S&I) staff, an enduring oversight unit whose investigations were unobserved by design. S&I was quietly reorganized out of existence in December 2024. Why? What, if anything, is lost?
Matthew Dull
wiley   +1 more source

Retarding Short-Term Capital Inflows Through withholding Tax

open access: yes
This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies.
Howell H. Zee
core  

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

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