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英国中古时期的poll tax是面向全国民众征收的一个具有普遍性特征的税项，国内出版物通常将之与古代中国的“人头税”对译，而忽略了两者间的差别，为避免引起误解，本文将之音译为普尔税。关于普尔税的征收，学术界大多结合瓦特•泰勒起义进行评价，基本持否定观点，但具体考察征收过程可见，其征收不仅合理、合法，而且具有一定的先进性。
New guidelines for federal hydrogen production tax credits may leave legacy nuclear plants out in the cold.
合肥工业大学财务管理原理双语课件Chapter2 The business,tax,and financial environments
合肥工业大学 财务管理原理 双语 课件 Chapter2 The business,tax,and financial environments
2016/12/16
合肥工业大学财务管理原理双语课件Chapter2 The business,tax,and financial environments.
Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
浙江大学生命科学研究院夏总平实验室在PLoS Pathogens发表论文揭示HTLV-1病毒蛋白Tax激活宿主NF-κB信号通路的机制（图）
浙江大学生命科学研究院夏总平实验室 PLoS Pathogens HTLV-1病毒蛋白Tax激活宿主NF-κB信号通路
2016/4/20
2016年4月15日，浙江大学生命科学研究院夏总平实验室在PLoS Pathogens刊物 (影响因子为7.562)上在线发表题为“HTLV-1 Tax Functions as a Ubiquitin E3 Ligase for Direct IKK Activation via Synthesis of Mixed-Linkage Polyubiquitin Chains”的研究论文。人T细胞...
Phosphorus ‘tax’ could be huge if tropical farming intensifies
Phosphorus tax tropical farming intensifies
2016/4/25
One way to feed the globe’s growing population is to ramp up intensive farming in tropical regions, but doing so will require a lot of fertilizer — particularly phosphorus. This is not only because it...
Is Smoking Inferior?:Evidence from Variation in the Earned Income Tax Credit
Smoking Variation Earned Income Tax Credit
2016/3/3
In this paper we estimate the causal income elasticity of smoking participation, cessation, and cigarette demand conditional upon participation. Using an instrumental variables (IV) estimation strateg...
Measuring the Effective Tax Burden of Lifetime Personal Income
Lifetime tax burden Personal income Statistical simulation
2016/1/27
This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective t...
Factors of Tax Decentralization in OECD-Europe Countries
Fiscal decentralization Local government Tax decentralization Taxation autonomy
2016/1/27
The article deals with the issue of tax decentralization to local government. The aim of the article is to describe the tax decentralization to local governments with respect to its possible determina...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
The IFRS as Tax Base: Potential Impact on a Small Open Economy
IFRS Small open economy Taxation
2016/1/27
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
Tax Aspects of Mergers and Cross-Border Mergers
Cross-border mergers Take over losses Tax aspects
2016/1/27
The paper concentrates on tax aspects of merger with a special attention to cross-border ones. Despite the fact that Directive, which set the conditions for mergers, business investment and exchange r...