Results 121 to 130 of about 451,220 (339)
Trends and sources of international taxation = Tendencias y fuentes de la fiscalidad internacional
, 2019 Carlos María López Espadafor
openalex +2 more sources
Environmental Taxation and International Eco-Industries [PDF]
Environmental policies are discussed when two countries differ in their ability to abate pollution. Northern eco-industries (the industry supplying abatement activities) are more efficient than Southern ones.
Joan Canton
core
Australian Journal of Social Issues, EarlyView.ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley +1 more source
Capital Income Taxation in the Globalized World [PDF]
The behavior of taxes on capital income in the recent decades points to the notion that international tax competition that follows globalization of capital markets put strong downward pressures on the taxation of capital income; a race to the bottom ...
Assaf Razin, Efraim Sadka
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Strategic Environmental Taxation and International Trade
, 2012 Luciana Echazú, Martin D. Heintzelman
openalex +1 more source
Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive [PDF]
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the
Gaëtan J.A. Nicodème +1 more
core
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
Mutual Legal Assistance in Tax Matters
Iustinianus Primus Law Review, 2013 The mobility of taxpayers, the number of cross-border transactions and the internationalization of the financial instruments have developed significantly in the last few decades.
Vesna Pendovska, Elena Neshovska Kjoseva
doaj
iTax - Apple's International Tax Structure and the Double Non-Taxation Issue [PDF]
, 2014 Antony Ting
openalex