Results 171 to 180 of about 10,704,389 (299)

Revenue and Welfare Implications for a Capital Gains Tax Cut [PDF]

This paper uses a general equilibrium model to simulate both the effects of a preferential capital-gains tax rate on total income tax revenues and the effects of a revenue-neutral substitution between a capital gains preference and marginal income tax ...
Eric Toder, Yunhi Won, Patric H. Hendershott   +2 more
core  

Does the use of ICTs reduce non-tax revenue in Africa?

International Journal of Accounting, Finance, Auditing, Management and Economics
Les Technologies de l’Information et de la Communication (TIC) en Afrique ont considérablement augmenté au cours des deux dernières décennies, et alimentent une littérature féconde. Dans cet article, nous examinons leur impact ainsi que les canaux de transmission sur les recettes non fiscales à partir d’un échantillon de 54 pays africains.
openaire   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Financial transaction tax: review and assessment [PDF]

We explore whether a Financial Transactions Tax (FTT) is likely to correct the market failures that have contributed to the financial crisis, to what extent FTT succeeds in raising revenues, and how the FTT compares to alternative taxes in terms of ...
Michiel Bijlsma, Marcel Lever, Jürgen Antony, Adam Elbourne, Gijsbert Zwart   +4 more
core  

Illegal markets for cigarettes and e-cigarettes. [PDF]

Proc Natl Acad Sci U S A
Kenkel D, Phillips G.
europepmc   +1 more source

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

Tax Aversion, Optimal Tax Rates, and Indexation [PDF]

Taking account of the costs of tax evasion and avoidance activity together with the government's costs of tax enforcement it is shown that the optimal point on a stylized Laffer curve is located on the positively sloped region, not at the maximum point ...
Roger N. Waud
core  

The local government bond channel of China's monetary policy. [PDF]

PLoS One
Bai J, Xia H, Zhang L.
europepmc   +1 more source

Environmental Non-Tax Revenue as a Source of Business Financial Risks

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019), 2020
openaire   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source