Results 51 to 60 of about 445,785 (279)
The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
core +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson +2 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2002 A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show
Mohamad Hoseyn Hamzeh Poor +2 more
doaj
The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]
, 2015 Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn +2 more
core
Food banks in schools in England
British Educational Research Journal, EarlyView.Abstract This article investigates the number and distribution of food banks in schools in England. Drawing on a novel source of nationally representative data, we show that one in five schools operate a food bank. This amounts to over 4000 school‐based food banks across the country.
William Baker +2 more
wiley +1 more source
Tax Loss Utilization and Corporate Groups: A Policy Conundrum [PDF]
The School of Public Policy Publications, 2013 There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups.
Stephen R. Richardson, Michael Smart
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries [PDF]
Societas et Iurisprudentia, 2013 The aim of this study is to determine whether in corporate income tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through
Květa Kubátová
doaj