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Related Articles
- MAIN FEATURES OF THE TAX SYSTEM IN 2001. // OECD Economic Surveys: Iceland;Apr2001, Vol. 2001 Issue 11, p113
Provides information on the main features of the tax system in Iceland in 2001. Taxes levied on corporate income; Details of taxes levied on household and other business income; Information on social security contributions; Taxes levied on consumption and investment.
- Passing the Baton. // Alberta Views;Jan/Feb2012, Vol. 15 Issue 1, p8
The article offers information about the periodical's development. It mentions that the periodical has established a new department called WorkShift and every month, dual profile will feature one new graduate and one retiree in the same field. Moreover, the periodical's first issue argues the...
- NY businesses rush to block loophole blitz. Lentz, Philip // Crain's New York Business;3/31/2003, Vol. 19 Issue 13, p3
Albany is planning to close corporate tax loopholes and aims to close budget gaps. Business groups in Albany are trying to organize opposition to what they fear could turn into tax increases. Business advocates are engaged in a two-track strategy, that reveals to legislators that companies are...
- Tax reform. // OECD Economic Surveys: Switzerland;Aug1999, p93
Discusses tax reforms in Switzerland that could reduce the economic costs of the tax system. Factors influencing tax policy; Role of the tradition of direct democracy in the political economy of public finance in Switzerland; Pressures on government expenditure.
- The Pigou Problem. Nye, John V. C. // Regulation;Summer2008, Vol. 31 Issue 2, p32
The article discusses the Pigovian taxation from the economic perspective. It explores the argument of Ronald Coase, author of "The Problem of Social Cost" from the "Journal of Law and Economics" in 1960, on the reliability of using Pigovian estimates. The theory of Pigou Externality articulates...
- Get to bottom of taxable and tax-deferred accounts. Linneman, Chritina // Business Journal Serving Fresno & the Central San Joaquin Valley;3/12/2004, Issue 323216, p7
Share insights about taxable and tax-deferred accounts of taxpayers in the U.S. Responsibility of legislators with mounting deficits in increasing taxes; Effects of the renovation of the tax code on investing for retirement and some established investing guidelines; Significance of the concept...
- The Liberman Reforms, the Turnover Tax, and Negative Non-Neutralities: Reply. Morrison, Rodney J. // National Tax Journal;Sep70, Vol. 23 Issue 3, p357
Offers a reply to John S. McConnell's commentary in the "National Tax Journal," concerning the issue of turnover tax in the Soviet Union. Usage of the terms consumer sovereignty and consumer satisfaction; Exposition of a second-degree market economy; Establishment of equilibrium.
- THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW. Dacian, Cuzdriorean Dan // Annals of the University of Oradea, Economic Science Series;2010, Vol. 19 Issue 1, p496
This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship,...
- EMPIRICAL EVIDENCE ON THE EFFECTS OF SOCIAL WELFARE AND TAXATION ON INSURANCE. Lucia, Sucală; Dacian, Cuzdriorean Dan; Szilveszter, Fekete; Nicoleta, Ienciu // Annals of the University of Oradea, Economic Science Series;2010, Vol. 19 Issue 1, p595
In this paper is realized an empirical analysis of the influence of social welfare and taxation on insurance. The analysis is performed on a sample of 36 countries and a horizon of 3 years (2005, 2007 and 2008), being tested 4 linear regression models (life premium subscribed, non-life premiums...
