Results 61 to 70 of about 839,118 (237)

Integrated Reforms of Indirect Taxes in the Presence of Pollution [PDF]

open access: yes
The literature on indirect tax reforms in pollution-ridden economies is quite limited. This paper, using a model of a small open economy with production and consumption generated pollution, considers the welfare implications of tax reforms within an ...
Sajal Lahiri   +2 more
core  

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook   +3 more
wiley   +1 more source

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

open access: yesAustralian 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

Volunteering, Crime and Secondary School Attendance: Evidence From Queensland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Student absenteeism is a critical issue in Australia and worldwide, with alarming declines in attendance rates further exacerbated by the COVID‐19 pandemic. While research has long highlighted the relevance of school and family factors, less is known about how the broader community context shapes attendance.
Matthias Kubler   +5 more
wiley   +1 more source

The Effect of Taxation on Greenhouse Gas Emissions

open access: yesTransylvanian Review of Administrative Sciences, 2014
This paper examines the effect of governmental environmental taxes on greenhouse gas (GHG) emissions using a panel data set of 19 EU countries for the time period 1995-2010. We estimate both direct and indirect effects of governmental environmental taxes
Žiga KOTNIK, Maja KLUN, Damjan ŠKULJ
doaj   +4 more sources

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2017
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation.
I. Moyseyenko, L. Halkiv, M. Demchyshyn
doaj   +1 more source

Microsimulation of indirect taxes [PDF]

open access: yes
The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions ...
Dirk Verwerft   +3 more
core  

Deciphering the Palimpsest: Chronological Uncertainty and the Interpretation of Mining Landscapes at Písečný vrch (Czech Republic)

open access: yesArchaeological Prospection, EarlyView.
ABSTRACT We investigated the Písečný vrch (Czech Republic), a site exploited for quartz mining in both prehistoric times and the 20th century. Due to their morphological similarity across all mining periods, the differentiation between pits with archaeological potential and recent ones is challenging.
Jan Fišer   +5 more
wiley   +1 more source

Environmental Taxation: New Evidence for Energy Taxes

open access: yesCentral European Public Administration Review, 2015
The intensity of exploitation of natural resources has increased over the past decades, making environmental protection policy one of the most important priorities of government institutions.
Maja Grdinić, Maja Klun, Žiga Kotnik
doaj   +1 more source

The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]

open access: yes
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
core  

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