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 ...

This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...

Nonprofits receive tax exemptions in return for social value creation and delivery. While the outcomes of these tax exemptions are often positive, there are value-detracting situations in which the cost of granting the tax ...

To advance positive change within social impact ecosystems, policy makers offer tax incentives in return for social value. Some social enterprises are exempt from paying taxes, with an expectation that they will create ...

O presente trabalho possui como enfoque a análise dos impactos ocasionados pela isenção tributária sobre os lucros e dividendos pagos ou creditados pelas pessoas jurídicas, conforme previsto no artigo 10 da Lei no 9.249/1995. ...

Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public ...

The importation of products by the State of Santa Catarina may be an opportunity to reduce tax costs. This paper addresses issues such as the Brazilian tax burden and state incentives to attract companies to regional ...