El objetivo de este trabajo es trazar un modelo interpretativo sobre el marco de funcionamiento administrativo y jurídico en que se insertó el ámbito productivo de la sal durante el Alto Imperio Romano. Para ello se realiza un análisis integrado de las fuentes epigráficas, arqueológicas, literarias y jurídicas disponibles con el fin de conocer a qu...
Published in Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is to identify, evaluate, and assess the main pillars and features of this fiscal space. The resea...
This paper aims to demonstrate how machine deep learning techniques lead to relatively accurate forecasts of quarterly corporate income tax payments. Using quarterly data from Compustat for all U.S. publicly traded corporations from 2000 to 2024, I show that neural nets, the tree method, and random forest models provide robust forecasts despite the...
Published in Tobacco control
Increasing the tax on cigarettes is widely considered the most effective method to reduce its consumption. However, Nepal has a low cigarette tax as policymakers in Nepal are concerned about illicit trade of cigarettes if taxes are increased. The study employed a retail survey approach used in India suitable for countries with prevalent loose cigar...
Effective policy tools are urgently needed to enable the United States to keep pace with international climate goals. “Feebates”—fees applied to the purchase of vehicles with higher emissions and rebates for clean ones—have become an effective and increasingly common strategy for shaping vehicle markets in European countries. A holistic policy fram...
ABSTRACT This paper aims to examine the unique features of artisan enterprises in Ecuador and how cooperation programs and national peculiarities have influenced their development. Through descriptive and conceptual analysis, we can better understand how these organizations have evolved within the historical and economic context of rural regions in...
In Russia, firms with consolidated financial statements must produce financial statements in both RAS (Russian accounting standards) and IFRS (international financial reporting standards). Unconsolidated SMEs are only required to use RAS. Using hand-collected data from 2010–2013 (pre- and post-IFRS adoption periods), we find income measures under R...
Published in Zeitschrift der Savigny-Stiftung für Rechtsgeschichte: Romanistische Abteilung
The colonate as it was established under Diocletian depended on the credit an estate owner provided to a farmer. The latter had to provide at any moment services instead of interest and consequently had to reside in or near the estate. If the credit was used for the poll tax and the credit agreement was inserted into the census of the estate, the c...
This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selecti...
Published in Tobacco control
The empirical evidence shows that tobacco consumption is strongly associated with its affordability. The nominal growth in tobacco prices imposed by taxation should exceed or at least keep pace with nominal income growth, ensuring that tobacco products become less affordable over time. No analysis covering affordability issues in the Southeastern E...
