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  1. 621

    Individual Retirement Accounts by Rachel Dorman, Lisa M. Leslie, Michael S. Gutter, Martie Gillen, Josephine Turner

    Published 2012-05-01
    “…This type of account has been offered since 1974 and comes with special tax advantages. An IRA can be opened through a financial institution such as a bank, credit union, mutual fund company, or brokerage firm. …”
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    Article
  2. 622

    Why and How the Liberalisation of the Cannabis Market in Germany Should Occur by Justus Haucap, Leon Knoke

    Published 2022-01-01
    “…The main argument for a regulated cannabis market is not the expected tax revenues or the legal jobs that would be created, but the improved youth and health protection in a state-regulated cannabis market. …”
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    Article
  3. 623

    Reforming Cyclical Adjustment in the Debt Brake: Respond to Revised Assessments with a Delay by Jana Kremer, Jan Kuckuck, Karsten Wendorff

    Published 2022-11-01
    “…The error term provides fiscal policy more time to adjust to potential output revisions and tax revenue forecast errors. Simulations based on past data show that the error term reduces erratic budgetary adjustments and strengthens automatic stabilisers.…”
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    Article
  4. 624

    Public Spending in a Model of Endogenous Growth with Habit Formation by Manuel A. Gómez

    Published 2010-01-01
    “…Different from the standard time-separable model, the presence of habits makes the economy feature transitional dynamics, which are solved in closed form. Setting the income tax so as to equate the elasticity of public services in production is shown to maximize both long-run growth and welfare as in the standard model. …”
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    Article
  5. 625

    Para o estudo de um direito senhorial nas terras medievais de Alcobaça: o montado dos porco by Iria Gonçalves

    Published 2017-12-01
    “…Omitted in the primitive charters granted by the monastery to its villages, this tax was developed just by the middle of the fourteenth century, giving rise to a long conflict with the local communities, only solved by the new charters of the sixteenth century.…”
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    Article
  6. 626

    Measures of a Mission-Oriented Structural Policy — Considerations to the 28th Report on German Subsidies by Ricarda Kampmann

    Published 2022-01-01
    “…The regular report about subsidies contains information about aims, time limits and evaluations of each financial aid and tax relief plan. The article details some features of German subsidies with regard to aims (conservation, adaptation and increased raise of productivity) and to politically defined guidelines on subsidies. …”
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    Article
  7. 627

    Spousal Individual Retirement Accounts by Lisa Leslie

    Published 2014-11-01
    “…So a spousal Individual Retirement Account (IRA) can be an important step to enabling retirement security. An IRA is a tax-advantaged way to accumulate money for retirement. …”
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    Article
  8. 628

    Conflit autour du marché des montagnards Khmirs dans les années 1870 : communauté, immunités et revendications d’autonomie by Fatma Ben Slimane

    Published 2020-12-01
    “…This research deals with the conflict between the government of the beys of Tunis and the Khmir mountain tribe in the 1870s, concerning their weekly market, Sūq al-Ahad, which was threatened both by new tax burdens and by the French colonial expansion in eastern Algeria. …”
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    Article
  9. 629

    Harmonization of income taxation of individuals in the Eurasian economic union countries by Yu. D. Shmelev

    Published 2019-04-01
    “…The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. …”
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    Article
  10. 630

    ECOLOGICAL AND ECONOMIC ASPECTS OF REFINING PROCESSING OF SILUMINS by G. A. Rumjantseva, B. M. Nemenenok, S. P. Zadrutskij, A. P. Bezhok, O. E. Kozlova

    Published 2011-08-01
    “…The composition of fining flux metal, providing minimum dust discharge and way of assessment of degree of discharge harmfulness by the amount of ecological tax is offered.…”
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    Article
  11. 631

    Carbon Pricing Influences Competition — and Benefits From It by Johannes Paha

    Published 2022-05-01
    “…In response, there have been calls for its modification, which may, however, cause subsidy races and tax competition. State aid control as an element of European competition policy, world trade law and climate diplomacy counteract these effects.…”
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    Article
  12. 632

    What Is the Maximum Worth of a Dairy Heifer? by Albert de Vries, Russ Giesy

    Published 2004-07-01
    “…However, the approach is appropriate when dairy facilities have expanded but are still vacant. Tax implications are ignored and not discussed. …”
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    Article
  13. 633

    What Is the Maximum Worth of a Dairy Heifer? by Albert de Vries, Russ Giesy

    Published 2004-07-01
    “…However, the approach is appropriate when dairy facilities have expanded but are still vacant. Tax implications are ignored and not discussed. …”
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    Article
  14. 634

    The New Federal Fiscal Equalisation System 2020: First Results and Evaluation by André W. Heinemann

    Published 2021-07-01
    “…The focus now lies on the vertical distribution of the value-added tax, whereas for the fiscal capacity equalisation only revenue of the Laender are used as before. …”
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    Article
  15. 635

    The Agency Theory Applied to the Investment Funds by Flávia Zóboli Dalmácio, Valcemiro Nossa

    Published 2004-01-01
    “…This work was developed from a bibliographical review and, based on experimental research, empirical investigations were made, the principal object of which was the test of the hypothesis with relation to cause-effect that could exist between the administration tax and the profitability of the investment funds. …”
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    Article
  16. 636

    Role of Financial Management in Influencing the Performance of Kabale District Local Government. by Ahwera, Ruth

    Published 2024
    “…The study findings revealed how financial controls influence the performance of Kabale District Local Government, local governments must make decisions about how to allocate limited resources among competing needs local governments rely on various sources of revenue, including taxes, fees, grants, and other income; local governments face financial risks. …”
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    Thesis
  17. 637

    United States Biofuel Policies: Overview and Discussion by Zhengfei Guan, Juhyun Oh

    Published 2016-04-01
    “…Some of these policy initiatives include mandates and tax credits to encourage the production of biofuels. …”
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    Article
  18. 638

    Evaluación de una política de sustitución de energías fósiles para reducir las emisiones de carbono by Héctor Bravo Pérez, Juan Carlos Castro Ramírez, Miguel Ángel Gutiérrez Andrade, Elsa Patricia Omaña Pulido

    Published 2017-01-01
    “…Methods: The aim of this work is to evaluate the effectiveness of an environmental policy which promotes the replacement of fossil fuels with renewable energy through tax policy, using a general equilibrium model. Results: Results show that the efficacy of an environmental policy depends on the elasticity of substitution existing in the economy. …”
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    Article
  19. 639

    United States Biofuel Policies: Overview and Discussion by Zhengfei Guan, Juhyun Oh

    Published 2016-04-01
    “…Some of these policy initiatives include mandates and tax credits to encourage the production of biofuels. …”
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    Article
  20. 640

    La rénovation énergétique des bâtiments en France entre marché, actions territoriales et dispositions nationales by Gilles Debizet

    Published 2013-01-01
    “…To locally articulate informative mission and support with a national tax fare system, requires agreements at a local and national level, which will probably take years to happen.…”
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    Article