Results 101 to 110 of about 868,433 (373)
ABSTRACT This paper explores the experiences of young people in Queensland, Australia, under child protection orders who leave approved out‐of‐home care placements (e.g., foster; residential care) to stay in unapproved locations (e.g., sleeping on the streets; staying with friends, family/kin, or strangers).
Jemma Venables+4 more
wiley +1 more source
Philanthropy and Indigenous Initiatives: Insights From Australian Donors
ABSTRACT This paper draws on a survey and interview data, collected from a group of 180 donors who made monetary gifts to an Australian higher education institution, to better understand what drives individuals and organisations to donate to Indigenous initiatives.
Celina McEwen+4 more
wiley +1 more source
Corporate tax policy and incorporation in the EU. [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
core +3 more sources
Obamacare and a Fix for the IRS Iteration [PDF]
We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
Profit Shifting of Multinational Corporations Worldwide [PDF]
We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over \$850 billion in profits in 2017, primarily to countries with effective tax rates below 10\%.
arxiv
ABSTRACT During the COVID‐19 pandemic, disruptions to finances and relationships were significant. Analysing Australian longitudinal survey data from May 2020 and August 2021, this study examines the Family Stress Model, which posits that financial stress influences relational dynamics within households.
Azadeh Abbasi Shavazi+2 more
wiley +1 more source
Summary This paper proposes a Bayesian estimation framework for panel data sets with binary dependent variables where a large number of cross‐sectional units are observed over a short period of time and cross‐sectional units are interdependent in more than a single network domain.
Badi H. Baltagi+2 more
wiley +1 more source
Tax Effect of Governmente Assistance on Entrepreneurs’ Projects During the COVID-19 Pandemic [PDF]
This study aims to support information to entrepreneurs participating in the government assistance projects during the COVID-19 pandemic.That is awareness of the duties and impacts of related taxes, as well as to preparation oe documents and evidence for
Sirirut Jaensirisak
doaj
ABSTRACT This qualitative study aimed to understand how migration experiences shape wellbeing and quality of life (QoL) for Asian‐born men who have sex with men (MSM) who are living with HIV in Australia, and to identify relevant support needs. Drawing from intersectionality theory, this paper reports findings from semi‐structured interviews with Asian‐
Thomas Norman+9 more
wiley +1 more source
Corporate tax policy, entrepreneurship and incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaëtan Nicodème, Ruud A. de Mooij
core +3 more sources