Results 51 to 60 of about 362,938 (290)
A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups [PDF]
, 2012 To reduce the risk and increase the reward of providing equity capital to help new firms get off the ground, proposes extending a capital gains tax exemption on long-term investments in start-ups and estimates its economic ...
core +1 more source
AIChE Journal, EarlyView.Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala +6 more
wiley +1 more source
Does capital gains tax add to or detract from the fairness of the South African tax system?
South African Journal of Economic and Management Sciences, 2011 This research seeks to add to the existing body of knowledge on the perceived impact of Capital Gains Tax (CGT) on the fairness of the South Africa Tax System. Building on the largely qualitative work done by Vivian (2006) and Smith (1776), this research
Warren Maroun +2 more
doaj +1 more source
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
core +1 more source
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
The tax system and the financial crisis
PSL Quarterly Review, 2011 This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them.
Alessandra Sanelli +4 more
doaj +3 more sources
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? [PDF]
This paper examines the impact on asset prices from a reduction in the long-term capital gains tax rate using an equilibrium approach that considers both demand and supply responses.
Douglas A. Shackelford +3 more
core
Mapping Intimate Partner Financial Abuse Across Public and Private Systems
Australian Journal of Social Issues, EarlyView.ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt +3 more
wiley +1 more source