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Evaluation of the Norwegian R&D Tax Credit Scheme
(Universidad Alberto Hurtado. Facultad de Economía y Negocios, 2010)
Is it time to clean up US tax-exempt nonprofit reporting?
(2022)
Purpose: US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating, and comparing the value they create. This paper explores an approach to address these reporting and disclosure ...
Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil
(Springer, 2014-01)
This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to ...
Taxation on robots? Challenges for tax policy in the era of automation
(Univ. Chile, Fac. Derecho, 2020)
The aim of this article is to discuss about the main issues related to the proposal of a robot tax. For this purpose, the first part briefly shows the current automation context in the world. The second part debates on how ...
La Obligación Tributaria y el Pago: Antes del Inicio de la Cobranza Coactiva- en la Legislación Peruana. Apuntes y DisquisicionesThe Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions
(Pontificia Universidad Católica del PerúPE, 2018)
Fiscal policy and tax reform in the Caribbean
(ECLAC, 2006-09-18)
Hyperinflation: Inflation tax and economic policy regimeHyperinflation: Inflation tax and economic policy regime
(Sociedade Brasileira de Econometria, 2002)
How Could Taxes on Sugary Drinks and Foods Help Reduce the Burden Of Type 2 Diabetes?
(Springer, 2023)
PURPOSE OF REVIEW: Taxes on sugary drinks and foods have emerged as a key strategy to counteract the alarming levels of diabetes worldwide. Added sugar consumption from industrialized foods and beverages has been strongly ...