Cerca risorse accademiche

My research with Furman (2018) assessed the 2017 U.S. tax reform and concluded that economic growth would be boosted by about 1 percent per year for 2018-19 and to a lesser extent for the following eight years. ...

El ámbito de los tributos parafiscales ha tenido un fuerte desarrollo a través de los tributos ambientales. En este trabajo se realiza el examen de la aplicabilidad de las categorías de la parafiscalidad a un nuevo y ...

The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

The effect of transformation in Poland is tax evasion of income taxes. One way of diminishing the tax evasion is estimating of tax base. The provisions point out different methods of estimating of the tax base. The analy...

The paper covers methodical problems with the process of preparation of reporting data referring to environmentally related taxes being in force in Poland. The need to create this reporting process is due to the new Euro...

Materie / parole chiave: PECHMAN, JOSEPH A; THE BROOKINGS INSTITUTION; 336.2 P365w

The paper did a comparative analysis of the carbon emission and European Union Emission Trading Surcharges (EU ETS) of South African Airways (SAA) current fleet that used aviation jet A1 fuel and the same fleet if it had...

Materie / parole chiave: Christian poetry, American; Electronic books

The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of ...

A Universal Basic Income (UBI) is often seen as an attractive policy option to replace existing targeted transfer and subsidy programs. However, in a budget-neutral switch to a UBI there is a trade-off between the genero...

This paper investigates the effect of changes in payroll taxes on wages and employment in Argentina. The analysis, based on administrative data, focuses on the impact of a series of major changes in payroll taxes which v...

Materie / parole chiave: J.K. LASSER TAX INSTITUTE; AMERICAN RESEARCH COUNCIL; 336.2 L347f

Materie / parole chiave: THUROW, LESTER C; PRAEGER PUBLISHERS; 336.20973 T542i

La prueba de existencia de equilibrio general bajo imposición dada por Shoven y Whalley en 1973 puede ser reinterpretada como la de existencia de equilibrio general sin impuestos pero en una economía con un bien más. ...

This book is aimed at helping readers better understand the Spanish tax system. For this purpose, a set of exercises and practical cases are included. The authors, with over 20 years of teaching and professional experien...

La present monografia ofereix una doble contribució al coneixement dels sistemes de redempció de captius a la Corona d'Aragó baixmedieval. En primer lloc, gràcies a l'anàlisi de les taxes que gravaven el moviment de...

This excellent history of Peru proposes and proves an entirely new thesis on its nineteenth century: the changes in its economy that might have led to a better future were undone by taxes and other demands at the nationa...