Results 51 to 60 of about 2,727,360 (292)
Corporate tax policy and incorporation in the EU. [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
core +2 more sources
Corporation Income Taxes and the Cost of Capital: A Revision
SSRN Electronic Journal, 2010 The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance. Rather than discounting debt interest payments using a riskless interest rate or unlevered equity rate, the present paper proposes the use
Kolari, James W, Vélez-Pareja, Ignacio
openaire +6 more sources
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 +3 more
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
Recent trends in corporate income tax [PDF]
The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
L. Van Meensel, K. Van Cauter
core
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 +2 more
wiley +1 more source
Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
Australian Journal of Social Issues, EarlyView.ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +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
Is corporate income tax a withholding tax?
EC Tax Review, 2003 The article comments a decision of the European Court of Justice, where an autonomous interpretation of Art. 5, Paragraph 1, of the Parent - Subsidiary Directive has been adopted. A series of criteria have thus been identified that are suitable to outline the concept of “withholding tax”, which would include any tax which is (a) paid by the ...
openaire +2 more sources
‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino +3 more
wiley +1 more source