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Using taxes to deter illegal fishing in ITQ systems

Salgado, Hugo; Chávez Rebolledo, Carlos - In: Environmental & resource economics : the official … 64 (2016) 4, pp. 709-724

Persistent link: https://www.econbiz.de/10011592288

Management priorities of tax reform in Ukraine : implementation of international experience

Turyanskyy, Yuriy; Svydruk, Irena; Sydorchuk, Orystlava; … - In: Investment management and financial innovations 17 (2020) 2, pp. 320-333

Persistent link: https://www.econbiz.de/10012303198

Tax-deferred exchanges of farmland: theory and evidence from federal tax data

Williamson, James M.; Brady, Michael P.; Durst, Ron - In: Agricultural Finance Review 70 (2010) August, pp. 214-230

Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax-deferred exchanges of like-kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...

Persistent link: https://www.econbiz.de/10008642030

Tax‐deferred exchanges of farmland: theory and evidence from federal tax data

Williamson, James M.; Brady, Michael P.; Durst, Ron - In: Agricultural Finance Review 70 (2010) 2, pp. 214-230

Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax‐deferred exchanges of like‐kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...

Persistent link: https://www.econbiz.de/10014667099

SOX: “best practices” or too much accountability

Holt, Glen E. - In: The Bottom Line 19 (2006) 3, pp. 139-145

operations. Design/methodology/approach – The study extracts key elements from the legislation and illustrates how they can be … and to what extent the Sarbanes‐Oxley Act will directly affect them, there is much in the legislation that can be adopted … legislation and how they can be incorporated into library governance now. By proactively complying with the parts of the …

Persistent link: https://www.econbiz.de/10014686154