Results 121 to 130 of about 1,084,624 (343)
ABSTRACT This exploratory cross‐sectional study aimed to estimate the family quality of life (FQoL) among 70 Brazilian families with children with Cornelia de Lange syndrome (CdLS). Data were collected using sociodemographic and clinical data forms, the Barthel index for activities of daily living, and the Beach Center FQoL Scale, a 5‐point Likert tool
Aline Apis+8 more
wiley +1 more source
Political and institutional determinants of the tax mix : an empirical investigation for OECD countries [PDF]
Modern tax systems show a mix of direct and indirect taxes. However, it is difficult if not impossible to explain actual tax systems on the ba-sis of optimality conditions. Political and institutional factors are some-times argued to explain the presence
Haan, Jakob de,, Volkerink, Bjørn,
core +1 more source
Abstract This article examines the digitalisation of employment services in the UK and Australia, countries that have been on similar policy trajectories with respect to the development of quasi‐markets and increased digitalisation. The article deploys comparative mixed methods comprising surveys of employment service providers and interviews with ...
Jo Ingold, Chris Forde, David Robertshaw
wiley +1 more source
PROBLEMS AND DEVELOPMENTS IN THE EU TAX SYSTEM [PDF]
In this paper we conducted a brief analysis of the tax system in Romania compared to other EU Member States, taking into account the main characteristics of tax systems in terms of direct taxation, indirect taxation, and social contributions to the ...
CHIRCULESCU MARIA FELICIA +1 more
doaj
Shifting the tax burden: from direct to indirect tax [PDF]
A consumption tax amounts to exempt savings from taxation. As such, it would have important distributional effects, first of all from the poor to the rich, but also towards capital intensive industries; and intergenerational, away from the very young (students) and the old.
openaire +4 more sources
ABSTRACT It is increasingly recognised by global research that extending out‐of‐home care (OOHC) until at least 21 years of age is the policy reform most likely to advance improved outcomes for care leavers. In recent years, all eight Australian jurisdictions (States and Territories) have introduced forms of extended care programs.
Philip Mendes+7 more
wiley +1 more source
Tax reliefs in the Russian Federation, their definition, types and classification
The present article analyzes the definition of tax allowances that is fixed in Tax Code of the Russian Federation and classification of tax allowances into tax exceptions, tax abatements and tax discharges.
Natalia Soloveva
doaj
ABSTRACT For care‐experienced young people, the preparation for leaving out‐of‐home care (OOHC) is vital in support of post‐OOHC outcomes. This research explores the acquisition of Independent Living Skills (ILS) amongst young people in Western Australia and is based on interviews with care‐experienced young people at two time points: while in OOHC and
Michael Starr+3 more
wiley +1 more source
Gradualism in Tax Treaties with Irreversible Foreign Direct Investment [PDF]
Richard Chisik, Ronald B. Davies
openalex +1 more source
Implementing direct consumption taxes in developing countries [PDF]
This report examines the possibility of using a direct tax on consumption as a replacement for an existing income tax within the context of a developing country.
McLure, Charles E. Jr.+1 more
core