Results 131 to 140 of about 10,746,950 (312)
A dynamic measure of the effective tax rate [PDF]
This article shows how the existing forward-looking measures of the effective tax rate may be biased when firms operate in a dynamic context. Using option pricing techniques we thus propose a measure of the effective tax rate which embodies future ...
Paolo M. Panteghini
core
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 +3 more
wiley +1 more source
What Has Happened to Quebecers’ Marginal Effective Tax Rates? [PDF]
More than a decade after Quebec and the federal government implemented significant personal income tax rate reductions, what has happened to Quebecers’ take-home pay?
Finn Poschmann, Alexandre Laurin
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Australian Journal of Social Issues, EarlyView.ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley +1 more source
Using Tax Return Data to Simulate Corporate Marginal Tax Rates [PDF]
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data.
John R. Graham, Lillian F. Mills
core
‘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 +3 more
wiley +1 more source
Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies [PDF]
Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems. Due to the greater politicisation of tax systems in transition
Mark E. Schaffer, Gerard Turley
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Consumer Psychology Review, EarlyView.Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley +1 more source
Financial leverage and corporate taxation: Evidence from German corporate tax return data [PDF]
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major ...
Steiner, Viktor, Dwenger, Nadja
core
Arthritis &Rheumatology, Accepted Article.Objective A new algorithm enables the identification of patients with polymyalgia rheumatica (PMR) across healthcare sectors in Denmark. We estimated annual incidence rates from 2003 to 2024 and described the disease course, including the occurrence of late‐onset GCA and prednisolone (PDN) treatment. Methods A Danish nationwide, population‐based cohort
Agnete O Donskov +4 more
wiley +1 more source