Gesundheitssystemen ableiten lassen. Um diesen Punkt genauer zu untersuchen, werden mit Deutschland und Australien zwei Destinationen als … Australia, are presented to support this argument.  …

sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries … the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty …, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among …

the 1990s. Tax variations and mergers contribute substantially more to geographic price differentials than do price …

We study the effects of California's Tax and Expenditure Limitations, especially Proposition 13. We find that … an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the … aspects of government finance in California, to a far greater extent than in other states. Lastly, we argue that the new tax …

The creation of tax-free health savings accounts presents a new opportunity to reduce the distortions created by … federal tax preferences for health-related expenditures that ultimately could help eliminate those distortions. This paper … their health benefits as a tax-free cash contribution to the worker's health savings account. Restructuring the exclusion …

the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally centralised, although … local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates …

The article discusses how the introduction of common European Union tax (VAT) regulations may affect the voluntary … sector in Sweden. Historically nonprofit organizations in Sweden have enjoyed tax exemption given that their activities are … considered to be of a common good purpose. The Commission of the European Union considers the tax exemption to be too generous in …