...Maik Huettinger; Jonathan Andrew Boyd Purpose The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both scholars have affected the understanding and attitudes of generations...

... and wealth through economic reforms and social justice. Kalpana C. Satija can be contacted at: kalpana_cp@yahoo.co.in © Emerald Group Publishing Limited 2009 Economic reform Economic planning Taxation Social justice India How did the new government, which assumed office in June...

... rate. When the dollar keeps losing real value, as it has and will, the write‐off in hard dollars is repaid by taxes in soft dollars. Subsidizing owners for holding land. When the land is written off more than once – and it is – taxation becomes negative. The Treasury each time is re...

... that may explain much of the differences in observed compliance behavior (Pommerehne and Frey, 1993 ; Alm et al., 1995 ; Frey, 1997 ; Cummings et al., 2004). James Alm can be contacted at: jalm@gsu.edu © Emerald Group Publishing Limited 2006 Russia Taxes Taxation...

... private goods) and public sector (producing public goods). According to the theory of factors of production, the receipts obtained from goods sold are distributed among factors of production. © MCB UP Limited 2000 Production economics Markets Public sector Taxation Economic...

...Anne de Bruin David   Foden and Peter   Morris (Editors) . The Search for Equity: Welfare and Security in the Global Market . Lawrence & Wishart , 1998 . , ISBN: ISBN 0‐85315‐864‐9 © MCB UP Limited 2000 --> Globalization Equity Labour market Taxation...

... of donations) with respect to the education dummy variables, D₂ and D₃ respectively, is also estimated to explore the effect of higher educational attainment on giving. © MCB UP Limited 1999 Taxation Charities Singapore The data set used in this study consists...

... innovation‐driven economic growth © MCB UP Limited 1999 Common law Efficiency Liability Risk Taxation The New Zealand Companies Act of 1993 holds managers/directors liable for “reckless trading” as defined by any “substantial risk of serious loss”. Because this responsibility does...

.... © MCB UP Limited 1999 Emperor Mines Limited Fiji Gold Mining Mining operations Taxation This paper considers the development of the mining tax regime in Fiji in light of the development of the country’s largest private sector employer, Emperor Mines Limited (EML)[ 1 ] and its...

... by two other major factors of production: the physical capital and labor. © MCB UP Limited 1998 Bureaucracy Ground rent Post‐Soviet Soviet Taxation Turnover rent The word “Soviet” is applied here to the socioeconomic system which existed in the former Soviet Union from 1928‐1991...

... tendency towards lower rates of taxation on the individual. Table III shows a sample of 18 Latin American countries for 1979‐80 and 1990‐91 which have undertaken reforms that resulted in lower marginal tax rates. Some of the reforms may have been inspired by the objective of reducing disincentive effects...

...Steven Pressman Argues that while an expenditure tax would increase the complexity and administrative burdens of taxation, these problems are not overwhelming. The problems which have led others to conclude that an expenditure tax is infeasible, or would result in gross inequities...

..., in an almost infinite number of ways, Government activities increase, rather than decrease, the freedom for the majority of people. Therefore it is not a rational argument against taxation to say it interferes with individual freedom. Governmental activities are necessary also because people are not really...

... Taxation Technology Unemployment Towards a Structural Solution to Unemployment Robert Struble Jr. Political Scientist, Bremerton, USA Structural Solution to Unemployment 15 Victory in the cold war has reduced to desolation the economic system which once presented a formidable challenge to capitalism...

... on business and transfer payments makes it obligatory to include them in GNP and NI in a new way,which is shown in the macroeconomic indices of the USA. © MCB UP Limited 1993 Equal opportunities Gross national product National accounts Taxation USA International Journal of Social A New View...

... and workable reforms regarding the economy, money, banking, the budget, taxation and the balance of payments. This explains why his piecemeal and often hesitant changes have not and cannot produce the desired results. The stabilization plan presented here attempts to avoid such deficiencies. How to Realize...

... and expenditure. We must know whether this marginal tax (= the excess of taxation over expenditure in the OAS programme) is instead of other taxes on the same 58 r-g Male Female DAV Table VI. Discounted Actuarial Value of Income (DAV) and 5.4 Per Cent of its Value 5.4 % of DAV 0.01 3869.573 2976.887 0.02 3164.328...

...A. McKee Justice in taxation depends on implementing the principle of proportionately equal burden on all, where one has no choice but to use the devices of cardinally measurable utility and interpersonal comparisons. Despite levies by multiple levels of government and subdivision into different...

.... The role of the power elite is discussed in greater detail with particular reference to the taxation system and the structure of wealth which operates within Japan. © MCB UP Limited 1989 Japan Taxation Management styles Conglutination and Managerial Dominance versus Diversification of Life...