Results 131 to 140 of about 2,395,751 (384)
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword? [PDF]
, 2020 Kartikeya Singh +2 more
openalex +1 more source
Environmental Taxation under Productive Differentials: An Efficiency Analysis [PDF]
In recent years, the pollution tax instrument has become a focus of the environmental policy debate. Many countries are presently considering implementing or increasing the rate of pollution taxes, while pollution abatement subsidies are used by local ...
Eleftheriou, Konstantinos +1 more
core +1 more source
Why Compressed Hydrides Are Near‐Room‐Temperature Superconductors
Annalen der Physik, EarlyView.A constant magnitude surface with vector directions indicated of the non‐rigid electronic potential of one displaced lithium atom in a Li crystal. The upper figure is of the calculated gauge‐dependent field, the bottom gives its rotation (curl operator) of the physical field that describes amplitude shift from the front of the displaced atom to behind ...
Warren E. Pickett
wiley +1 more source
Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options [PDF]
, 2016 There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there ...
Holzmann, Robert
core
Intentional and Unintentional Double Non-Taxation Issues in VAT
, 2009 Rebecca Millar
openalex +1 more source
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? [PDF]
In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment ...
Clemens Fuest, Johannes Becker
core
The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options [PDF]
, 2016 Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment. While pension scheme redesign has received much attention, the tax treatment of contributions, returns, and benefits of ...
Genser, Bernd, Holzmann, Robert
core