Results 51 to 60 of about 364,795 (306)

TAX COSTS AND CORPORATION DIVIDEND POLICY: Evidence from the 1986 U.S. Tax Reform Acts

Gadjah Mada International Journal of Business, 2003
Scholes and Wolfson (1992) predict that following the 1986 Tax Reform Act, the tax cost of the corporate form relative to that of the partnership form (the incremental tax cost) increased significantly.
Siddharta Utama
doaj   +1 more source

Racism and racial disparities in firearm violence: A scoping review

American Journal of Community Psychology, EarlyView.
Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee, Lexie M. Contreras, Laney Rupp, Stephanie H. Cook, Marc A. Zimmerman, Patrick M. Carter, Katherine P. Theall, Riley Bennett, Julia M. Fleckman   +8 more
wiley   +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

Tax System and Equity Investment in a Growing Economy

Финансы: теория и практика
The purpose of the study is to identify the impact of the tax system on investment in equity capital by analyzing the six types of taxes that affect the activities of firms.
C. O. Omodero
doaj   +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, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

How Pressing is it to Revisit the Treatment of Capital Gains? [PDF]

Lowering or eliminating the tax on capital gains may be a tempting undertaking for Canada's federal government facing electorate pressure. It may also be a tempting course of action for interest groups and public policy stakeholders.
Elena Simonova, Rock Lefebvre
core  

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, Magda Turner, Kurt Sartorius   +2 more
doaj   +1 more source

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

Australian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

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