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The Taxation of Gratuitous Services Gone Out of 'Control'
Madison, Allen - 2014
How does the IRS's ruling that both parties to an exchange of services are subject to income tax apply in the dating context? When meeting, dating, living together, or potentially raising a child together, single people provide services for each other. Most are unaware that potential tax...
Persistent link: https://www.econbiz.de/10013043632
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Still the queens of social sciences? : (post-) crisis power balances of "public economists" in Germany
Pühringer, Stephan - 2016
In spite of the manifold critique about the state of economics in the aftermath of the financial crisis, an even … hand this reflects the still dominant position of economics in the social sciences as well as the sometimes ignorant …
Persistent link: https://www.econbiz.de/10011889271
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La Teoria Economica, El Afecto Y La Familia
Cuevas, Homero - 2003
This essay is a commented bibliographic inventory of the references in the economic thought concerning the affection and the family, from Adam Smith to the authors that recently have formalized models toward this subject. Within the commented authors are: Smith, Malthus, Sade, Fourier, J.S....
Persistent link: https://www.econbiz.de/10014075368
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Corporate-Shareholder Taxation in South Africa : 1914-1953
Hattingh, Johann - 2017
The book chapter charts a complex of ideas about how corporate and shareholder income was and ought to have been taxed over the course of the first half century of income taxation in South Africa (1914-1953). In this period, at least six phases with distinct patterns can be discerned. A close...
Persistent link: https://www.econbiz.de/10012951407
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A Maritime Lawyer, Percentage Depletion, and the JCT
Yin, George K. - 2017
This year marks the 90th anniversary of both the percentage depletion allowance and the Joint Committee on Taxation. This essay relates the curious tale of Norman Beecher, a New York maritime lawyer with little background in energy, natural resources, or tax, who convinced Congress in 1918 to...
Persistent link: https://www.econbiz.de/10012969211
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The History of American Economics
Emmett, Ross B. - 2014
-faire theorists and Progressives, leaving early twentieth century American economics a conflicted pluralism, with a nascent …Economics today is a model building and testing science. But scientific economics was not always understood in terms of … models. Economics first emerged as a separate field of scientific study in post-bellum America. The laissez-faire orientation …
Persistent link: https://www.econbiz.de/10013044442
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Coase, Knight, and the Nexus-of-Contracts Theory of the Firm : A Reflection on Reification, Reality, and the Corporation as Entrepreneur Surrogate
O'Kelley, Charles R.T - 2012
Scholars routinely credit R.H Coase and his first seminal work — The Nature of the Firm — as the progenitor of the nexus-of-contracts theory of the corporation. This account, which has dominated legal scholarship for four decades, describes a corporation as a nexus of contracts between the...
Persistent link: https://www.econbiz.de/10014172041
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The Makings of Good Governance : The Convergence of Immigration, Economic Policy and Scientific Statecraft – A Case-Study of Portugal at its Peak in the 16th Century
Billauer, Barbara Pfeffer - 2019
In 1481 when King John II ascended to the throne of Portugal, it was on the verge of bankruptcy. A quarter of a century later, Portugal all but ruled the world, economically and scientifically – at least. This article seeks to investigate the policy decisions of King John II and his successor,...
Persistent link: https://www.econbiz.de/10014115137
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Evolutionary economics and household behavior
Horioka, Charles - 2014
household behavior. It shows that the goal of evolutionary economics is to improve upon neoclassical economics by incorporating …This paper provides an introduction to the field of evolutionary economics with emphasis on the evolutionary theory of … evolutionary theory of household behavior is to improve upon the neoclassical theory of household behavior by replacing the …
Persistent link: https://www.econbiz.de/10010390070
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Evolutionary economics and household behavior
Horioka, Charles - 2014
household behavior. It shows that the goal of evolutionary economics is to improve upon neoclassical economics by incorporating …This paper provides an introduction to the field of evolutionary economics with emphasis on the evolutionary theory of … evolutionary theory of household behavior is to improve upon the neoclassical theory of household behavior by replacing the …
Persistent link: https://www.econbiz.de/10010390395