نتایج جستجو برای: tax fairness
تعداد نتایج: 44213 فیلتر نتایج به سال:
In this paper, we consider a Cognitive Radio (CR) OFDMA-based network, in which the nodes detect available spectrum resources, and adopt a subset of accessible spectrum units (subcarriers). The idea of our approach to the efficient spectrum utilization is to allow each node to optimize the resources acquisition, where the competition of nodes for available common resources is observed. This can...
This chapter surveys the theory of the public enforcement of law—the use of governmental agents (regulators, inspectors, tax auditors, police, prosecutors) to detect and to sanction violators of legal rules. The theoretical core of the analysis addresses the following basic questions: Should the form of the sanction imposed on a liable party be a fine, an imprisonment term, or a combination of ...
The pharmaceutical sector plays a fundamental role in supporting the economic development of a country. The performance of this sector is influenced by employees’ performance, which can be affected by the way employees perceive fairness at their workplace. Fairness perception can be affected by the equity sensitivity type and the personality traits of employees. The Lebanese context lacks studi...
We examine incentive-compatible mechanisms for fair financing and efficient selection of a public budget (or public good). A mechanism selects the level of the public budget and imposes taxes on individuals. Individuals’ preferences are quasilinear. Fairness is expressed as weak monotonicity (called scale monotonicity) of the tax imposed on an individual as a function of his benefit from an inc...
Distributive justice concerns the fair, just or equitable distribution of benefits and burdens. These benefits and burdens span all dimensions of social life and assume all forms, including income, economic wealth, political power, taxation, work obligations, education, shelter, health care, military service, community involvement and religious activities. Thus, justice arguments are often invo...
We investigate the performance of a cognitive personal area network (CPAN) in which spectrum sensing is linked to packet transmissions. Efficient CPAN operation may be achieved if each data transmission is taxed by requiring the transmitting node to participate in cooperative sensing for a prescribed time period. In this approach, each node is allowed to transmit a single packet in one transmis...
The existence of tax concessions (tax exemption, tax holiday, allowances …) provide the possibility of reducing tax liability via special tax provisions or regulations in tax laws for some taxpayers, hence government loses some tax revenues. Therefore, the forgone tax revenues resulting from some of the tax concessions for particular taxpayers, regions and sectors of an economy, are considere...
In this paper we characterize, both theoretically and quantiatively, the optimal mix of progressive income taxes and education subsidies in a model with endogeous human capital formation, borrowing constraints and income risk.
Laffer curve indicates relationship between tax rate and tax income. The aim of this paper is estimating of laffer curve in Iranian economy. To do so, we have used threshold regression method. Empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...
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