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Mauri Kotamäki

( . ) ∂ c t + 1 ∂ c t + 1 ∂ c t + 1 m ( 1 + ( 1 − τ t + 1 k ) ( r t + 1 k − δ ) ) ] , $$\begin{array}{} \displaystyle \frac{1}{(1+\tau_{t}^{c})}\frac{\partial{u}(.)}{\partial c_{t}}\frac{\partial c_{t}}{\partial c_{t}^{m}}= \\\displaystyle \beta E_{t}\bigg[\frac{1}{(1+\tau_{t+1}^{c})}\frac{\partial{u}(.)}{\partial c_{t+1}}\frac{\partial c_{t+1}}{\partial c_{t+1}^{m}}(1+(1-\tau_{t+1}^{k})(r_{t+1}^{k}-\delta))\bigg], \end{array}$$ (10) 1 ( 1 + τ t c ) ∂ u ( . ) ∂ c t ∂ c t ∂ c t m = β E t [ 1 ( 1 + τ t + 1 c ) ∂ u ( . ) ∂ c t + 1 ∂ c t + 1 ∂ c t + 1 m ( 1 + r t + 1

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Kaisa Kotakorpi and Tuomas Matikka

recommendations Journal of Economic Perspectives 25 4 165 190 Harju, J. and Matikka, T. (2016). The elasticity of taxable income: What is ”real” and what is not? International Tax and Public Finance , 23(4), 640–669. 10.1007/s10797-016-9393-4 Harju J. Matikka T. 2016 The elasticity of taxable income: What is ”real” and what is not? International Tax and Public Finance 23 4 640 669 Kleven, H., Landais, C., Saez, E. and Schultz, E. (2014): Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in Denmark. Quarterly

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Johannes Karlsson and Thorolfur Matthiasson

Marx puts forward the principle that an individual’s contribution to production should depend on capacity, whereas benefits should be determined by needs: “From each according to his ability, to each according to his needs!” ( Marx 1977 ). The concept of basic income was broadly discussed in the aftermath of WWI. The British universalist C. H. Douglas believed that a gap was being opened between total output per working hour and the wages paid per working hour. Consequently, workers would not be able to afford to buy their production unless the government intervened

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Karina Kim Egholm Elgaard

that differing implementations of the rules on VAT grouping by the EU Member States are highly problematic in terms of VAT fraud and evasion, breach of fiscal neutrality and fiscal competition, potentially affecting the internal market and the basic principles of the EU VAT system. COM(2009) 325 final of July 2, 2009, p. 2. The communication is discussed by Massin and Vyncke (2009) . However, the Court of Justice of the European Union (CJEU) has not agreed with the Commission, and in numerous cases, Case C-480/10 Commission v Sweden ECLI:EU:C:2013:263; Case C

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Hans J.L.M. Gribnau and Ave-Geidi Jallai

Ismail, and Colin Boyd. 2007. “A Survey of Trust and Reputation Systems for Online Service Provision.” Decision Support Systems 43: 618-44. 10.1016/j.dss.2005.05.019 Jøsang Audun Roslan Ismail Colin Boyd 2007 “A Survey of Trust and Reputation Systems for Online Service Provision.” Decision Support Systems 43 618 44 Kleinbard, Edward D. 2013. “Through a Latte Darkly: Starbucks’ Stateless Income Planning.” Tax Notes (24 June 2013), Center in Law, Economics and Organization Research Papers Series No. C13-9, Legal Studies Research Paper Series No. 13-10

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Peter Koerver Schmidt

decision, despite a lack of clear guidance in the existing case law ( Schön (2012) ). It is true that Cadbury Schweppes is now a fairly dated decision. The decision, however, still acts as the cornerstone of the theory of abuse in the field of direct taxes and EU law ( Jiménez (2012) ), and subsequent decisions on the CFC legislation to a large extent seems to follow this decision. Case C-201/05 TheTest Claimants in the CFC and Dividend Group Litigation ECLI:EU:C:2008:239. From the EFTA Court, see also Case E-3/13 and E-20/13 Fred Olsen and others v the Norwegian

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Reijo Knuutinen and Matleena Pietiläinen

Ethics 112 4 707 720 Boden, Rebecca, Sheila Killian, Emer Mulligan, and Lynne Oats. 2010. “Editorial: Critical perspectives on taxation”. Critical Perspectives on Accounting 21 (7): 541–544. 10.1016/j.cpa.2010.05.003 Boden Rebecca Sheila Killian Emer Mulligan Lynne Oats 2010 “Editorial: Critical perspectives on taxation” Critical Perspectives on Accounting 21 7 541 544 Chi, Michelene, C.H. 1997. “Quantifying qualitative analyses of verbal data: A practical Guide.” The Journal of the Learning Sciences 6 (3): 271-313. 10.1207/s15327809jls0603_1 Chi Michelene C

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Ruud De Mooij, Shafik Hebous and Milena Hrdinkova

. Baarsma B. Weda J. Rosenboom N. Rougoor W. 2013 Uit de schaduw van het bankwezen (in Dutch), Stichting voor Economisch Onderzoek (SEO) University of Amsterdam Kestens, K., P. Van Cauwenberge and J. Christiaens, 2012, The Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs, Environment and Planning C - Government and Policy 30, 228–247 10.1068/c1163b Kestens K. Van Cauwenberge P. Christiaens J. 2012 The Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs Environment and Planning C-Government and Policy 30

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Axel Hilling, Niklas Sandell and Anders Vilhelmsson

Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s Nordic Tax Journal 1 1 2017 26 46 10.1515/ntaxj-2017-0002 Jagers, Sverker C., and Hammar, Henrik, Environmental taxation for good and for bad: the efficiency and legitimacy of Sweden’s carbon taxes, Environmental Politics, 2009, pp. 218–237. Jagers Sverker C. Hammar Henrik Environmental taxation for good and for bad: the efficiency and legitimacy of Sweden’s carbon taxes Environmental Politics 2009 218 237 Larsson, Peter, and Sävenstrand, Joakim, Nya 3:12-regler blir stoppregler