Results 171 to 180 of about 448,135 (320)

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
core  

Socioeconomic and Indigenous school segregation in Australia: The role of institutional differentiation and fees

British Educational Research Journal, EarlyView.
Abstract School segregation is an international problem undermining the performance and equity of education systems. Australia's secondary schooling system offers international insights into the causes of segregation owing to it being one of the most segregated in the Organisation for Economic Co‐operation and Development, its long history of school ...
Michael G. Sciffer, Laura B. Perry, Andrew McConney   +2 more
wiley   +1 more source

Strategies for harm reduction in Latin America: the example of tobacco. [PDF]

Front Public Health
Teran E.
europepmc   +1 more source

International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions [PDF]

While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international ...
Christos Kotsogiannis, Nils Herger, Steve McCorriston   +2 more
core  

Food banks in schools in England

British Educational Research Journal, EarlyView.
Abstract This article investigates the number and distribution of food banks in schools in England. Drawing on a novel source of nationally representative data, we show that one in five schools operate a food bank. This amounts to over 4000 school‐based food banks across the country.
William Baker, George Leckie, Cathryn Knight   +2 more
wiley   +1 more source

An expanded STIRPAT model analysis of China's carbon neutrality pathways. [PDF]

Sci Rep
Tshiaba SM, Liao G.
europepmc   +1 more source

To protect and preserve? Explaining the gap between structural and superficial racial equality regimes in North Atlantic Rim universities

British Educational Research Journal, EarlyView.
Abstract This article examines how UK and US universities manage racial equality regimes through governance structures that prioritise institutional reputation over substantive racial justice reform. Drawing on Bourdieu's field, habitus and capital theory, the study demonstrates how universities neutralise racial justice efforts through bureaucratic ...
David Roberts
wiley   +1 more source

Selective tax on alcoholic beverages in Brazil: the next step toward an effective tax policy to reduce health harms. [PDF]

Braz J Psychiatry
Goldani AAS, Sanchez ZM, Falleiro CF, Schuch-Goi SB, Kessler FHP, von Diemen L.   +5 more
europepmc   +1 more source

New Trends and Prospects for the Distribution of International Taxation Rights with Looking at the Tradition since the Era of the League of Nations

, 2021
Akiyuki Asatsuma
openalex   +1 more source

Bridging the Map and the Territory: International Taxation Issues in Relation to Cryptocurrencies

, 2020
Damian Boada
openalex   +1 more source