Results 81 to 90 of about 198,865 (341)
Social Science Research Network, 2017 This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their ...
S. Ruiz, Adrian Peralta-Alva, Damien Puy
semanticscholar +1 more source
Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
Australian Journal of Social Issues, EarlyView.ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax? [PDF]
Journal of Competitiveness, 2019 The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a ...
Michal Krajnak
doaj +1 more source
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 +2 more
wiley +1 more source
Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]
Финансовый журналThe article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
doaj +1 more source
Taxation and distribution of income in Brazil: new evidence from personal income tax data
, 2017 This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of
Sergio Wulf Gobetti +1 more
semanticscholar +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Personal Income Tax and Government Revenue: Evidence from Oyo State
, 2017 The study examined the effect of Personal income tax on revenue generation in Oyo state. It also analyzed the significant components of Personal income tax on revenue generation in Oyo state.
T. A. Adegbite
semanticscholar +1 more source
Personal Income Tax Progressivity and Output Volatility: Evidence from OECD Countries
Social Science Research Network, 2016 This paper investigates empirically the effect of personal income tax progressivity on output volatility using macro data from a sample of OECD countries over the period 19822009.
Malte Rieth +2 more
semanticscholar +1 more source