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 ...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

The paper analyzes the application of agreement no criminal prosecution in Tax Crimes based on methodological approach dialogic-deliberative process proceedings. Law n. 13.964/2019 introduced art. 28-A Code Criminal Procedure, institute prosecution. It is a legal transaction between Public Prosecutor's Office and investigated, together with their defender, whose purpose to extinguish By means p...

It might be argued that gift and inheritance tax can used as a means of improving the current income wealth distribution, other transfers have an additional negative effect on distribution. However, transfers, tax, having very long history, has not been given enough value for years. may assumed low share revenue derived from in total many countries reflects decreasing importance function attrib...

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This article discusses medico-legal aspects in anesthesia. It underlines the standards of care by which anesthesiologists should abide by, as well as define malpractice, its causes, and ways to avoid it. The role of the expert witness is explained and the ethical guidelines to follow are outlined.

Directive 2008/98/EC released by the European Union represents a significant step forward in all relevant aspects of waste management. Under the already established, extended produced responsibility (EPR) principle, new policies have been enunciated to continuously achieve better overall environmental performance of key products throughout their life phases. This paper discusses how the directi...