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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Moza Dela Fudika, Rosyidi Hamzah
Pág. 516 - 523
Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997...
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Wening Estiningsih,Juni Mashita,Sidik Lestiyono
Pág. 16 - 21
Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on th...
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George Economides, Anastasios Rizos
Pág. 1 - 43
This paper studies the aggregate and distributional implications of introducing consumption taxes into an otherwise deterministic version of the standard neoclassical growth model with income taxes only and heterogeneity across agents. In particular, the...
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Palesa Makoti,Rudi Oosthuizen
AbstractThe death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This study conducted a search fo...
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Sevda AKAR
Pág. 29 - 46
The purpose of this study is to deal with the taxation policies applied in the fight against obesity.In the study, In addition to definitions, objectives, assignments effects of obesity taxes are also comprehensively investigated and feasibility in Turke...
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Mariana Isabel Puente Riofrío,Kevin Giancarlo Solano Armijo
Pág. 1 - 8
This research analyzes the effects of tax imposed on capital flight in the industrial import sector of Riobamba ? Ecuador. The Ecuadorian government imposes taxes on capital flight to protect the economy from capital outflow. The aim of the research is t...
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Mariana Isabel Puente Riofrío,Kevin Giancarlo Solano Armijo
Pág. 1 - 8
This research analyzes the effects of tax imposed on capital flight in the industrial import sector of Riobamba ? Ecuador. The Ecuadorian government imposes taxes on capital flight to protect the economy from capital outflow. The aim of the research is t...
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Lovemore Nyere,Nicolene Wesson
AbstractBackground: Dividend payout is one of the most debated contemporary corporate finance issues. No universal theoretical model describes the factors that corporate managers consider in dividend payout decisions. This study extends previous Sou...
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Arfah Habib Saragih 10.21831/economia.v14i2.21595
Pág. 197 - 211
Abstract: An Analysis of Local Taxes Revenue?s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used soc...
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Debojyoti Mazumder,Rajit Biswas
Pág. 24
The present model analyses how the state would provide services when the change of power depends upon the performance of the state. Agents can evaluate state performance based either only on the receipt of government services, or both on the benefit from...
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Halil KETE, Mehmet Sadik AYDIN, Hakan KAYA
Pág. 168 - 191
Reducing waste and residues causing environmental pollution, recycling or reusing waste, developing production technologies that can be achieved with less pollution and ensuring energy saving and, most importantly, making environmental and production pre...
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Muhammed Yunus BILGILI, Emrah FIRIDIN
Pág. 125 - 141
From the second half of the twentieth century, the states seem to have created environmental policies in order to cope with the environmental issues that are affecting them. Environmental policy can be defined briefly as a policy set that includes the en...
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Arcade NDORICIMPA
Pág. 53 - 70
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Marian Zaharia, Aurelia Patra?cu, Manuela Rodica Gogonea, Ana Tanasescu and Constan?a Popescu
Environmental and energy taxation are essential components for designing global economic policies and they often contribute to achieving the sustainable economic development goals in contemporary economies. Starting from the analysis of certain elements ...
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Justin Ross, Gyeoreh Lee
Pág. 29 - 42
This paper articulates a case for Indiana to exempt all non-land property from the taxable portion of the property tax base. This moves the state closer to a tax system that has great support among economists for its advantages in encouraging economic gr...
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Jairo Laser Procianoy,Rodrigo dos Santos Verdi
Pág. pp. 217 - 242
This work tests the dividend clientele effect in the Brazilian stock market between 1989 and 1993, a period during which there no dividends taxes varied between zero and 25% according to shareholders group. From a sample of 693 events studied, 47% showed...
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Priscilla Yung Medeiros
Pág. pp. 45 - 87
An investment opportunity in the real state market can be compared with an option and, because of this analogy, we can make use of the real options theory to determinate not only the best timing to begin a new property development, but also to determine ...
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Jaime Andrés Vargas Vives,Juan Sergio Cruz Merchán
Pág. 55 - 82
application, management and value. The study shows how risk management models can create value by reducing the discount rate of valuation flows of the underlying asset Three models of real derivatives are put forward: sales derivatives, cost derivatives,...
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Santiago Chelala,Victoria Giarrizzo
Pág. 269 - 286
This research presents a controlled experiment that aims to analyze taxpayers? behavior to determine in which cases rewards or punishments promote taxes payment. In this first approach, a population of Argentinian university students was analyzed. Three ...
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