Results 111 to 120 of about 621,219 (288)
Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S.
Philip Bazel, Jack Mintz
doaj +1 more source
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
Corporate Taxation and Corporate Governance [PDF]
The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems.
Marko Köthenbürger +1 more
core
The influence of industry affiliation on corporate tax avoidance in Malaysia
Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
doaj +1 more source
Food banks in schools in England
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
Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
The Economics of Corporate Tax Selfishness [PDF]
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core
HOW GOVERNMENTS RESPOND TO BUSINESS DEMANDS FOR TAX CUTS: AN ANALYSIS OF CORPORATE AND INHERITANCE TAX REFORMS IN AUSTRIA AND SWEDEN. CES Open Forum Series 2018-2019 [PDF]
This paper analyses government responsiveness to business demands for tax cuts, using case studies of reforms of corporate taxes and inheritance taxes in Austria and Sweden.
Klitgaard, Michael Baggesen +1 more
core
Abstract This paper critically analysed 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 explored how school readiness has shifted
Louise Kay
wiley +1 more source
Environmental regulation and corporate tax avoidance-Evidence from China. [PDF]
Yang X, Xu J, Zhu M, Yang Y.
europepmc +1 more source

