24 items found

Types: publication Tags: ACM.ComputingMilieux_LEGALASPECTSOFCOMPUTING ACM.ComputingMilieux_GENERAL

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  • publication

    Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rat...

    As the federal and provincial governments look to create jobs and attract business investment, productivity-enhanced business tax structures are in high order. Tax structures...
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    Effectiveness of Intellectual Property Protection: Survey Evidence from China

    This paper examines Chinese pesticide firms’ use and perceptions of various means of intellectual property (IP) protection in protecting their innovations, using a unique...
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    The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evid...

    Ontario’s new Harmonized Sales Tax applies to a broader base of consumer purchases than before, but it also removes some of the “hidden” taxes on business inputs. This paper...
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    Main Factors Determining the Slovak Tax System Performance

    Abstract The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of...
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    Additional file 1: of Tax incentives and environmental protection: evidence f...

    A schematic model explaining effect of the tax incentives on energy use. (DOC 151Â kb)
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    Synergy effect of science and technology policies on innovation: Evidence fro...

    This paper explores the synergy effect of the government subsidies, tax incentives, and government procurement on innovation based on synergy theory, and further analyzes its...
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    dedup_wf_001--0eb895e13e7bfca4cbd8d1bff6584875

    Additional file 2. Engineering drawings of the clamping device, robotic fingers and plate-holder.
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    MOESM1 of A simple method for HPLC retention time prediction: linear calibrat...

    Additional file 1. PDF of reference 22. The authors have got the permission from the copyright holder to use the article.
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    Taxation Challenges in Developing Countries

    A well-functioning revenue system is a necessary condition for strong, sustained and inclusive economic development. However, the revenue systems in some developing countries...
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    Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will ...

    SMALL BUSINESS TAX CUT NOT ENOUGH U.S. TAX REFORMS WILL MAKE U.S. MORE ATTRACTIVE FOR START-UPS Big businesses start small. With the proposed Republican tax reform...
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    State support of the high-tech exports: comparative analysis and lessons for ...

    The nature of the natural increase in the share of high-tech exports in the overall world exports and trade in general is revealed. The trends in geographical and industrial...
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    The Interaction between China, Japan, and Korea in the Export Market

    This paper analyzes changes in the export potential and competitiveness of China, Japan, and Korea. The analysis of Japan’s export market share reveals that in sectors where...
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    Additional file 1: of What should the African health workforce know about dis...

    Health DRM core competencies, sub-competencies and learning objectives. (DOCX 39 kb)
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    DOCUMENTATION OF RISIS DATASETS - RISIS Patent Database

    The RISIS Patent database derives from the EPO PATSTAT. The database is designed for the analysis of technological knowledge creation, using patent as a proxy. It thus focuses...
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    Mind the (tax) gap: an ethnography of a number

    This article looks carefully at the making of the tax gap as a calculative practice at the Swedish Tax Agency. It points to the challenges with assessing tax gap numbers and...
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    Regional tax evasion and audit enforcement

    ABSTRACTRegional tax evasion and audit enforcement. Regional Studies. Using an original panel dataset on tax gap and audits, this paper sheds light on the impact of audit and...
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    The Rate Schedule of Income Tax and Vertical Equity (Written in Korean)

    The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income...
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    dedup_wf_001--209f1ab2fbf28520d1a4479868aa1abb

    Additional file 2. English translation of reference 22. The authors have got the permission from the copyright holder to use the article.
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    Dynamic Welfare Effects of Tax Reform: Case of Korea

    This paper analyzes welfare effects of revenue neutral tax reform using a small open economy dynamic general equilibrium model. We apply this model to the Korean data and...
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    Additional file 1 of Synergy of policies to strengthen primary care: evidence...

    Additional file 1 Appendix Table 1 Sample characteristics. Appendix Table 2 Impact of health insurance and health workforce on healthcare use with interaction terms of year...