Results 171 to 180 of about 986,730 (383)

The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. [PDF]

The Commission Services study on Company Taxation in the Internal Market and the Communications COM(2001)582 and COM(2003)726 on EU company taxation presented a long-term strategy to tackle the corporate income tax obstacles in the Internal Market by ...
Ana Agundez-Garcia
core  

Food banks in schools in England

British Educational Research Journal, EarlyView.
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, George Leckie, Cathryn Knight   +2 more
wiley   +1 more source

Inversión Privada e Impuestos Corporativos: Evidencia para Chile [PDF]

Using annual data from Chile since the beginning of the eighties, we show that an increase in the corporate tax reduces firm's investment. However the impact differs across firm size.
Felipe Larraín, Rodrigo Cerda
core  

To protect and preserve? Explaining the gap between structural and superficial racial equality regimes in North Atlantic Rim universities

British Educational Research Journal, EarlyView.
Abstract This article examines how UK and US universities manage racial equality regimes through governance structures that prioritise institutional reputation over substantive racial justice reform. Drawing on Bourdieu's field, habitus and capital theory, the study demonstrates how universities neutralise racial justice efforts through bureaucratic ...
David Roberts
wiley   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

British Educational Research Journal, EarlyView.
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

Reforming multinational corporate income taxation in the European Union

, 2017
Caterina Liesegang
openalex   +2 more sources

The Effective Tax Burden of Companies in Europe [PDF]

Unternehmensbesteuerung, Steuerbelastung, Optimale Besteuerung, EU-Staaten, Corporate taxation, Tax burden, Optimal taxation, EU ...
Michael Overesch
core  

Between public service and market: Portraying the bifront university in a platformized world

British Educational Research Journal, EarlyView.
Abstract This paper contributes to the international debate on the changes affecting recruitment and orientation processes toward higher education. Based on qualitative research involving 19 Italian public universities, the study analyses the transformations in communication, recruitment and orientation activities within platformization and increasing ...
Marco Pitzalis, Ciro Cangiano, Alessandro Lovari   +2 more
wiley   +1 more source

Taxation and Corporate Payout Policy [PDF]

This paper presents new evidence on how corporate payout policy responds to the differential between the tax burden on dividend income and that on accruing capital gains.
James Poterba
core  

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

British Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source