Results 91 to 100 of about 1,529,008 (303)
Harmonising Corporate Taxes in Europe
Fiscal Studies, 1990 Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile. However, it seems likely that the elimination or reduction of many other obstacles to business within Europe as ...
Devereux, M, Pearson, M
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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
Can securities supervision reduce corporate tax avoidance? [PDF]
PLoS One, 2022 Wu Y, Zhang B.
europepmc +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
Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiThis paper investigates the effect of regional differences in corporate income tax reduction rates on employment within the scope of the reduced corporate income tax implementation put into effect in 2009.
Elyasa Aksoy
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Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]
A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Jeri Seidman +2 more
core
‘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
Specialities of the corporate tax in connection with the sports organizations
Apstract: Applied Studies in Agribusiness and Commerce, 2015 In 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions.
Adrienn Herczeg +3 more
doaj +1 more source
Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]
Front Psychol, 2023 Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc +1 more source
Corporations, Society and the State: A Defense of the Corporate Tax
Virginia Law Review, 2004 This article attempts to provide the first comprehensive rationale for defending the current corporate income tax. It argues that the usual reasons given for the tax (primarily as an indirect way of taxing shareholders, or alternatively as a form of benefit tax) are inadequate. It then explains what the original rationale to adopt this tax was in 1909,
openaire +3 more sources