This paper reports on a research study of value‐added tax (VAT) that applies to new residential properties developed by developers who are registered for VAT purposes. The objective of the research was to compare the current VAT provisions relating to new housing in South Africa with those of...

This article reports on a study on the value‐added tax (VAT) levied on new residential properties sold to individuals by developers registered for VAT purposes. The objective of the research was to evaluate the current VAT provisions applicable to new residential properties in South Africa by...

Abstract Voters in California counties have been asked to approve transportation sales taxes on over 75 different occasions, and according to the Legislative Analyst, revenues from local option transportation sales taxes accounted for 15% of all revenues raised statewide for transportation...

Purpose The purpose of this paper is to contribute to the empirical literature of the macroeconomic effect of trade facilitation reforms by examining the impact of the latter on tax revenue in both developed and developing countries. The relevance of the topic lies on the fact that at the Bali...

This comparative international case study of cyber warfare provides a context for considering the evolution of cyber technologies as elements of hybrid warfare capable of creating confusion, disrupting communications, and impacting physical infrastructure (such as power grids and satellite-based...

U.S. longevity is placing a demand on long-term care services for the impaired and elderly. Medicaid is the primary insurance program in funding costly long-term care for the aged poor. As a major health reform law, the 2010 Patient Protection and Affordable Care Act, Public Law 111-148, gives...

Abstract Is there hostility toward things foreign in the US legal system? Existing work examines the success of foreign litigants in American courts and fails to find clear evidence for the existence of xenophobia. We propose to shift the debate toward the legislative framework underlying...

Abstract Eight states established deposit insurance systems between 1908 and 1917. All abandoned the systems between 1921 and 1930. Scholars debate the costs and benefits of these policy experiments. New data drawn from the archives of the Federal Reserve Board of Governors demonstrate that...

Eight states established deposit insurance systems between 1908 and 1917. All abandoned the systems between 1921 and 1930. Scholars debate the costs and benefits of these policy experiments. New data drawn from the archives of the Federal Reserve Board of Governors demonstrate that deposit...