Results 131 to 140 of about 236,382 (312)
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
Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]
Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First
C Bhujanga Rao, D K Srivastava
core +1 more source
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
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British Educational Research Journal, EarlyView.Abstract This paper critically analyses 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 explores how school readiness has shifted
Louise Kay
wiley +1 more source
Social Security Transfers and the Marginal Cost of Public Funds [PDF]
, 2015 Recent estimates of the marginal cost of public funds differ substantially. Some studies argue that the efficiency cost of taxation counter the welfare gain connected to redistribution of income.
Bjertnæs, Geir
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Methods of Mitigating Double Taxation [PDF]
, 2002 This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with ...
openaire +2 more sources
03-01 "Read My Lips: More New Tax Cuts - The Distributional Impacts of Repealing Dividend Taxation" [PDF]
The Bush administration advocates its January 2003 proposal to repeal personal dividend taxation on the basis that the cut would stimulate the economy, primarily benefit American seniors, and eliminate an unfair case of "double taxation." This paper ...
Brian Roach
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Taxes and Venture Capital Support [PDF]
In this paper we set up a model of start-up finance under double moral hazard. Entrepreneurs lack own resources and business experience to develop their ideas. Venture capitalists can provide start-up finance and commercial support.
Christian Keuschnigg, Søren Bo Nielsen
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The impacts of biological invasions
Biological Reviews, EarlyView.ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source
Uncertainty and the Double Dividend Hypothesis [PDF]
This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis +1 more
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