Results 81 to 90 of about 1,311,183 (311)

The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]

, 2015
Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn, Smolders, Carine, Vandorpe, Elke   +2 more
core  

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

American Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard, Jill D. Sharkey, Erin Cross, Karyn Milligan, Michelle Kerwood, Ruby Celio, Andrea Fernandez‐Contreras, Esteban Medina‐Galvan   +7 more
wiley   +1 more source

The New View of the Property Tax: A Reformulation [PDF]

The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public ...
George R. Zodrow, Peter M. Mieszkowski
core  

The potential impact of reforms to the essential parameters of the council tax [PDF]

, 2006
Council Tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands but such views have a minimal empirical base. This paper
Beaumont M. S., Convention of Scottish Local Authorities, Council of Europe, Department for Environment, Transport and the Regions, Halifax Bank of Scotland, Halifax Bank of Scotland, Hills J., House of Commons Select Committee on the Office of the Deputy Prime Minister, Jones C., Jones C., Kenway P., Loughlin J., McGreal S., Muellbauer J., National Assembly for Wales, New Policy Institute, Office of the Deputy Prime Minister, Office of the Deputy Prime Minister, Plimmer F., Plimmer F., Plimmer F., Royal Institution of Chartered Surveyors, Scottish Executive   +22 more
core   +1 more source

Racism and racial disparities in firearm violence: A scoping review

American Journal of Community Psychology, EarlyView.
Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee, Lexie M. Contreras, Laney Rupp, Stephanie H. Cook, Marc A. Zimmerman, Patrick M. Carter, Katherine P. Theall, Riley Bennett, Julia M. Fleckman   +8 more
wiley   +1 more source

STATISTICAL ANALYSIS OF TAX PAYMENTS IN THE SOUTHERN FEDERAL DISTRICT

Статистика и экономика, 2016
Foreign tax administration includes the collection of local tax only. The article represents international experience of local tax administration based on this principal.
Igor Yu. Pelevin
doaj   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Real Estate Taxation: World Experience and Situation in Ukraine [PDF]

Problemi Ekonomiki, 2018
The share of the tax on real estate, other than land plots, in tax revenues of local budgets in Ukraine is much lower than in other countries around the world.
Dub Andrii R.
doaj  

Financing multi-level government [PDF]

The topic of multi-level taxation is currently highly relevant to two issues – European tax harmonisation and local government taxation in the UK.
James, Simon
core   +1 more source

Understanding Inequality Within a Personalised System of Disability Support: Australian Children With Disabilities' Unmet Support Needs

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, Jessica Hill, Jennifer Smith‐Merry   +2 more
wiley   +1 more source