Results 131 to 140 of about 448,135 (320)
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
International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
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
Consumption Taxation in a Digital World: A Primer [PDF]
The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based ...
Ligthart, J.E.
core +1 more source
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
Is Neoliberalism Still Spreading? The Impact of International Cooperation on Capital Taxation
Lukas Hakelberg, Thomas Rixen
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
ABSTRACT This review article critically examines the environmental and health hazards of tannery sludge (TS), a complex by‐product of the leather tanning industry. TS is characterized by a diverse array of contaminants, including heavy metals like chromium, organic pollutants such as polycyclic aromatic hydrocarbons (PAHs), volatile organic compounds ...
Yashar Aryanfar +10 more
wiley +1 more source
iTax - Apple's International Tax Structure and the Double Non-Taxation Issue [PDF]
Antony Ting
openalex
Do gasoline prices converge in a unified Europe with non-harmonized tax rates? [PDF]
price convergence, law of one price, gasoline, international taxation, European integration, panel unit ...
Axel Dreher, Tim Krieger
core

