Results 51 to 60 of about 1,516 (260)

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

Australian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

The Impact of Institutional Ownership on Corporate Tax Avoidance in China: An Empirical Test Using Quantile Regression

Discrete Dynamics in Nature and Society
Using data from Chinese A-share listed companies from 2007 to 2022, we employ quantile regression to examine the impact of institutional ownership on corporate tax avoidance.
Caiyun Chen, Yingxuan Li
doaj   +1 more source

Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?

Jurnal Dinamika Akuntansi
Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study
Euis Nessia Fitri, Dani Rahman Hakim
doaj   +1 more source

Corporate Governance's Role in Shaping Tax Avoidance Strategies [PDF]

Облік і фінанси
Companies are increasingly resorting to tax avoidance, a strategy aimed at reducing the tax burden within the law, to accumulate more capital. Understanding the drivers of tax avoidance is crucial for both regulatory bodies and businesses, particularly ...
Peter Winarta, Yuniarwati
doaj   +1 more source

The influence of the environment’s tax morale on corporate tax avoidance

Research in International Business and Finance
We explore the impact of a country’s tax morale —defined as the intrinsic motivation and social norms that promote tax compliance— on corporate tax avoidance for both domestic firms and multinational corporations (MNCs). Our findings reveal that a strong tax morale environment deters tax avoidance for domestic companies.
Cano Rodríguez, Manuel, Horno Bueno, María de la Paz   +1 more
openaire   +2 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, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

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, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

Corporate Tax Avoidance and High Powered Incentives [PDF]

SSRN Electronic Journal, 2004
Abstract This paper analyzes the links between corporate tax avoidance and the growth of high-powered incentives for managers. A simple model demonstrates the role of feedback effects between tax sheltering and managerial diversion in determining how high-powered incentives influence tax sheltering decisions.
Desai, Mihir A., Dharmapala, Dhammika
openaire   +3 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, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source