منابع مشابه
Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activism
Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage ...
متن کاملDistributive Justice and the Reform of China's Individual Income Tax
Both the ratios of the labor remuneration and the residents’ income are too low in Chinese national income distribution. In order to resolve this prominent problem, the Chinese authority should attach great importance to the tax adjustment for realizing the positive effect of the distributive justice. Therefore, the objective of the Individual Income Tax reform is to strengthen its function on ...
متن کاملPractical aspects of federalizing disaster response
On 25 September 2005, the US President, responding to growing criticism of the response to Hurricane Katrina, said ‘... is there a natural disaster – of a certain size – that would then enable the Defense Department to become the lead agency in coordinating and leading the response effort? That’s going to be a very important consideration for Congress to think about.’ [1]. Five days later his b...
متن کاملThe Questionable Case for Federalizing Trade Secrecy
Trade secrecy is unique among the major forms of intellectual property as not being primarily governed by a federal statute. Unlike patents and copyrights, trade secrecy is a creation of state law, arising in the nineteenth century out of a variety of common law to become a separate source of protection against the improper acquisition, disclosure, and use of commercially-valuable information t...
متن کاملThe Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity)
The purpose of this study is to examine the role of corporate governance in the concept of tax justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research, testing four main hypotheses and eight special hypotheses. The required data for this research were obtained through a questionnaire distributed among financial managers of 133 ...
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ژورنال
عنوان ژورنال: Indiana law review
سال: 2021
ISSN: ['2169-320X', '0090-4198']
DOI: https://doi.org/10.18060/25117