Results 201 to 210 of about 868,433 (373)
The Influence of Labor Taxes on the Migration of Skilled Workers [PDF]
This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of skilled workers. Given the increasing mobility of labour, especially of high-skilled people and expatriates, it is interesting to see ...
Doina Maria Radulescu, Peter Egger
core
Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic [PDF]
, 2014 Břetislav Andrlík
openalex +1 more source
Manager Sentiment and Merger Activities
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates the ability of manager sentiment to predict corporate merger activity. Prior research suggests that during periods of high sentiment, managers tend to overestimate the future prospects of their firms. We thus hypothesize that, during such periods, managers may also overestimate the future cash flows from the mergers ...
Brandon Byunghwan Lee +4 more
wiley +1 more source
Opportunities of collected city data for smart cities
IET Smart Cities, Volume 4, Issue 4, Page 275-291, December 2022., 2022 The core of our paper is investigating the usability and usefulness of city data to improve smart city services. Furthermore, the research aims at providing clarity for the applicability of data re‐use through data virtualisation in the wider context of data lifecycle and value chain to provide value for both a technical and non‐technical audience ...
Satu Paiho +5 more
wiley +1 more source
Home and psychological well‐being in global consumer mobility
Journal of Consumer Psychology, EarlyView.Abstract Home is typically understood as a singular place that provides a sense of groundedness, belonging, and well‐being. Yet, this singular notion of home is challenged in global mobility, where consumers live and travel across borders and relocate internationally frequently.
Zahra Sharifonnasabi +2 more
wiley +1 more source
Australian Economic Review, Volume 55, Issue 4, Page 441-460, December 2022., 2022 Abstract The COVID‐19 pandemic saw governments around the world suddenly accumulate substantially higher levels of public debt. We consider the level of debt entered into by Australia's federal, state and territory governments and compare this against three metrics for debt sustainability.
Sebastian Zwalf, Robin Scott
wiley +1 more source
Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany [PDF]
, 2015 Chang Woon Nam, Christoph Zeiner
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JCPP Advances, EarlyView.This study found that the characteristics of the parent‐child relationship at 18‐months of age predicted the onset and type of mental disorders in childhood and adolescence. ADHD was specifically predicted by parental negative affect and behavior during early parent‐child interactions, while autism spectrum disorders were predicted specifically by ...
Kristine Kahr Nilsson +6 more
wiley +1 more source
The ATO Longitudinal Information Files (ALife): Individuals—A New Dataset for Public Policy Research
Australian Economic Review, Volume 55, Issue 4, Page 541-557, December 2022., 2022 Abstract The Australian Taxation Office Longitudinal Information Files: Individuals (ALife: Individuals), is one of the most comprehensive tax administrative datasets in the world. The ALife: Individuals dataset, which currently covers the period 1990‒1991 to 2017‒2018, is based on a 10 per cent longitudinal sample of administrative unit‐record ...
Thomas Abhayaratna +2 more
wiley +1 more source