Results 121 to 130 of about 1,529,008 (303)

Sharing the burden: Empirical evidence on corporate tax incidence [PDF]

This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006.
Rattenhuber, Pia, Steiner, Viktor, Dwenger, Nadja   +2 more
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]

Front Psychol, 2022
Li L, Wu Q.
europepmc   +1 more source

Corporate Tax Avoidance and Firm Value [PDF]

How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
core  

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]

Int J Environ Res Public Health, 2022
Dai Q, Huang H, Zhang X, Su Y, Liu C, Li Q.   +5 more
europepmc   +1 more source

FDI Determination and Corporate Tax Competition in a Volatile World [PDF]

This paper investigates the role of economic and political volatility in the process of corporate tax-rate determination. The article is based on a theoretical framework that allows for the ability of multinational firms to choose the optimal timing of ...
Paolo Panteghini, Mauro Ghinamo, Federico Revelli   +2 more
core  

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate-Evidence From Chinese Firms. [PDF]

Front Psychol, 2022
Wang L, Yang D, Luo D.
europepmc   +1 more source

Reframing Colonial Korea's Forests Through Protection Forests: The Forests of Joseon (1938)

Berichte zur Wissenschaftsgeschichte, EarlyView.
This study examines The Forests of Joseon (1938), a forestry survey compiled by Tokumitsu Nobuyuki under Japanese colonial rule, as a key site of epistemic negotiation between imperial forestry science and Korean indigenous knowledge. Focusing on bíbo forests—geomantic forests believed to regulate energy flow between mountains and villages—the paper ...
Soyeong Park, Jeong‐Hann Pae
wiley   +1 more source