Results 101 to 110 of about 868,433 (373)

Access to Transition Planning and Support for Young People Who Self‐Place When in Out‐Of‐Home Care: The Perspectives of Young People and Practitioners

open access: yesAustralian Journal of Social Issues, EarlyView.
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

open access: yesAustralian Journal of Social Issues, EarlyView.
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]

open access: yes
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]

open access: yesarXiv, 2020
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]

open access: yesarXiv, 2022
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  

Household Financial Stress and Relationships During the COVID‐19 Pandemic: Findings From Australian Survey Data

open access: yesAustralian Journal of Social Issues, EarlyView.
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

Bayesian estimation of multivariate panel probits with higher‐order network interdependence and an application to firms' global market participation in Guangdong

open access: yesJournal of Applied Econometrics, Volume 37, Issue 7, Page 1356-1378, November/December 2022., 2022
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]

open access: yesJournal of Humanities and Social Sciences Mahasarakham University, 2022
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  

The Intersection of HIV and Migration: Conceptualising Quality of Life Among Asian‐Born Men Who Have Sex With Men Living With HIV in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
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]

open access: yes
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

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