Results 131 to 140 of about 451,220 (339)
Capital Mobility and Tax Competition: A Survey [PDF]
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border ...
Bernd Huber, Clemens Fuest, Jack Mintz
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Australian Journal of Social Issues, EarlyView.ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty +2 more
wiley +1 more source
Imminent Prospects for Additional Finance: What Might Be Done Now or Soon and Under What Conditions [PDF]
foreign aid, taxation, subsidies, revenue, international economic ...
Clunies-Ross, Anthony
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International Literature Review for the Commission on Local Taxation [PDF]
, 2015 No abstract ...
Christie, Linda, Gibb, Kenneth
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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
Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada [PDF]
Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of ...
Alexandre Laurin
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Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
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
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
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