Results 151 to 160 of about 431,279 (336)
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Protective interest as a factor of increasing competitiveness of companies [PDF]
The paper shows one of the approaches to finding potential active instruments of fiscal policy aimed at protection of owner's equity and prevention of distribution of company's inflationary earnings.
Vukašinović Jovan +2 more
doaj
Strategic Business Taxation when Finance and Portfolio Decisions are Endogenous [PDF]
The paper analyzes the impact of personal income taxes on strategic business taxation. It sets up a model of tax competition between small jurisdictions whose governments are revenue maximizers and use business taxes on the capital stock and on corporate
Wagener, Andreas
core
Mapping Intimate Partner Financial Abuse Across Public and Private Systems
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt +3 more
wiley +1 more source
To increase state revenue and help SMEs in the calculation of the tax, the Government of Indonesia issued PP 46 2013. That regulation tax is for businesses with gross earnings in a tax year less than Rp. 4.8 billion.
Norman Duma Sitinjak
doaj
Every economy’s prosperity is determined by the quantity of tax income it receives. Over the years, studies have demonstrated that inflows from foreign investments and openness to international trade are important contributors to a country’s tax income ...
Cordelia Onyinyechi Omodero +1 more
doaj +1 more source
Corporation Tax Buoyancy and Revenue Elasticity in the UK [PDF]
Observed changes in corporation tax revenues from year to year, which include the effects of changes in tax rates, deductions and compliance, appear to be highly volatile relative to profits, the tax base.
John Creedy, Norman Gemmell
core
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Fiscal Paradise: Foreign Tax Havens and American Business [PDF]
The offshore tax haven affiliates of American corporations account for more than a quarter of US foreign investment, an nearly a third of the foreign profits of US firms. This paper analyzes the origins of this tax haven activity and its implications for
Eric M. Rice, James R. Hines, Jr.
core
The Macro-Economic Impact of Changing the Rate of Corporation Tax. ESRI WP273. January 2009 [PDF]
This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax.
Conefrey, Thomas, Fitz Gerald, John D.
core +1 more source

