Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124115350> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W3124115350 endingPage "508" @default.
- W3124115350 startingPage "487" @default.
- W3124115350 abstract "The recent and ongoing diplomatic dispute surrounding the classification of the Central London Congestion Charge, according to the Vienna Convention on Diplomatic Relations, highlights the uncertainty that surrounds the definitional delineation of payments as taxes on the one hand and user charges on the other. By reference to the most frequently cited criteria of a user charge, this article argues that the Central London Congestion Charge is not a user charge and that it is more accurately described as a tax, both generally and for the purposes of the Vienna Convention on Diplomatic Relations. Moreover, this article argues that where there is either disagreement or uncertainty as to the precise level of service provided by a government scheme, reference should be made to the financial accounts of that scheme. Where there is evidence that the scheme generates a profit over and above a reasonable rate of return, the payment should be classified as a tax." @default.
- W3124115350 created "2021-02-01" @default.
- W3124115350 creator A5053128922 @default.
- W3124115350 creator A5078595519 @default.
- W3124115350 date "2011-01-01" @default.
- W3124115350 modified "2023-09-25" @default.
- W3124115350 title "Towards a classification of the Central London congestion charge as a tax" @default.
- W3124115350 hasPublicationYear "2011" @default.
- W3124115350 type Work @default.
- W3124115350 sameAs 3124115350 @default.
- W3124115350 citedByCount "0" @default.
- W3124115350 crossrefType "journal-article" @default.
- W3124115350 hasAuthorship W3124115350A5053128922 @default.
- W3124115350 hasAuthorship W3124115350A5078595519 @default.
- W3124115350 hasConcept C10138342 @default.
- W3124115350 hasConcept C121332964 @default.
- W3124115350 hasConcept C127413603 @default.
- W3124115350 hasConcept C144133560 @default.
- W3124115350 hasConcept C145097563 @default.
- W3124115350 hasConcept C162324750 @default.
- W3124115350 hasConcept C175444787 @default.
- W3124115350 hasConcept C17744445 @default.
- W3124115350 hasConcept C181622380 @default.
- W3124115350 hasConcept C188082385 @default.
- W3124115350 hasConcept C190253527 @default.
- W3124115350 hasConcept C199539241 @default.
- W3124115350 hasConcept C22212356 @default.
- W3124115350 hasConcept C2779888511 @default.
- W3124115350 hasConcept C2780608745 @default.
- W3124115350 hasConcept C62520636 @default.
- W3124115350 hasConcept C8007445 @default.
- W3124115350 hasConceptScore W3124115350C10138342 @default.
- W3124115350 hasConceptScore W3124115350C121332964 @default.
- W3124115350 hasConceptScore W3124115350C127413603 @default.
- W3124115350 hasConceptScore W3124115350C144133560 @default.
- W3124115350 hasConceptScore W3124115350C145097563 @default.
- W3124115350 hasConceptScore W3124115350C162324750 @default.
- W3124115350 hasConceptScore W3124115350C175444787 @default.
- W3124115350 hasConceptScore W3124115350C17744445 @default.
- W3124115350 hasConceptScore W3124115350C181622380 @default.
- W3124115350 hasConceptScore W3124115350C188082385 @default.
- W3124115350 hasConceptScore W3124115350C190253527 @default.
- W3124115350 hasConceptScore W3124115350C199539241 @default.
- W3124115350 hasConceptScore W3124115350C22212356 @default.
- W3124115350 hasConceptScore W3124115350C2779888511 @default.
- W3124115350 hasConceptScore W3124115350C2780608745 @default.
- W3124115350 hasConceptScore W3124115350C62520636 @default.
- W3124115350 hasConceptScore W3124115350C8007445 @default.
- W3124115350 hasIssue "4" @default.
- W3124115350 hasLocation W31241153501 @default.
- W3124115350 hasOpenAccess W3124115350 @default.
- W3124115350 hasPrimaryLocation W31241153501 @default.
- W3124115350 hasRelatedWork W2130882265 @default.
- W3124115350 hasRelatedWork W2201645089 @default.
- W3124115350 hasRelatedWork W2229821570 @default.
- W3124115350 hasRelatedWork W2348015421 @default.
- W3124115350 hasRelatedWork W2351901628 @default.
- W3124115350 hasRelatedWork W2357242512 @default.
- W3124115350 hasRelatedWork W2357849298 @default.
- W3124115350 hasRelatedWork W2376971657 @default.
- W3124115350 hasRelatedWork W2378010686 @default.
- W3124115350 hasRelatedWork W2385091127 @default.
- W3124115350 hasRelatedWork W2775411237 @default.
- W3124115350 hasRelatedWork W2899094497 @default.
- W3124115350 hasRelatedWork W2949095377 @default.
- W3124115350 hasRelatedWork W3036062152 @default.
- W3124115350 hasRelatedWork W3080172682 @default.
- W3124115350 hasRelatedWork W3126136316 @default.
- W3124115350 hasRelatedWork W615459312 @default.
- W3124115350 hasRelatedWork W648499474 @default.
- W3124115350 hasRelatedWork W801796175 @default.
- W3124115350 hasRelatedWork W2499306410 @default.
- W3124115350 hasVolume "2011" @default.
- W3124115350 isParatext "false" @default.
- W3124115350 isRetracted "false" @default.
- W3124115350 magId "3124115350" @default.
- W3124115350 workType "article" @default.