Results 71 to 80 of about 411,789 (321)
Australian Journal of Social Issues, EarlyView.ABSTRACT This qualitative study aimed to understand how migration experiences shape wellbeing and quality of life (QoL) for Asian‐born men who have sex with men (MSM) who are living with HIV in Australia, and to identify relevant support needs. Drawing from intersectionality theory, this paper reports findings from semi‐structured interviews with Asian‐
Thomas Norman +9 more
wiley +1 more source
Search Costs and Corporate Income Tax Competition [PDF]
SSRN Electronic Journal, 2010 Abstract If a small cost applies for learning the corporate tax rules in different countries, this can completely eliminate tax competition. This modified version of the Diamond paradox and can also explain the empirically observed tax cuts cum base broadening.
openaire +10 more sources
The Economic Effects of a Corporate Tax Reform [PDF]
, 2008 This thesis points out the inefficiencies associated with the corporate income tax system in the United States. After reviewing alternatives, I suggest adapting a consumed income tax to form a new ‘progressive consumed income tax’ to take us into the ...
Levinson, Kevin
core +1 more source
Voiceless: Division, Distrust and Discrimination at the 2023 Voice Referendum
Australian Journal of Social Issues, EarlyView.ABSTRACT The referendum on the Aboriginal and Torres Strait Islander Voice to Parliament in Australia resulted in defeat for the Yes case on October 14, 2023, by a margin of 40% to 60%. The referendum proposed a constitutional amendment to establish a representative body made up of Indigenous Australians to advise federal parliament on matters ...
Shaun Wilson, Shaun Ratcliff
wiley +1 more source
The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? [PDF]
, 2000 Reint Gropp, Kristina Kostial
openalex +3 more sources
Keberlanjutan, 2019 The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate ...
Imar Halimah
doaj +1 more source
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN
Jurnal Akuntansi Kontemporer, 2020 In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 ...
Santoso Suando +2 more
doaj +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 Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia +3 more
wiley +1 more source
Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]
Финансовый журналThe article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
doaj +1 more source