Results 151 to 160 of about 431,279 (336)

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

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

open access: yesEkonomski Pogledi, 2014
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]

open access: yes, 1997
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

open access: yesAustralian Journal of Social Issues, EarlyView.
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

PENERAPAN PP 46 TAHUN 2013 DALAM ANALISIS CVP UNTUK MEMBANTU PERENCANAAN DAN PENGAMBILAN KEPUTUSAN UMKM

open access: yesJurnal Manajemen Dan Kewirausahaan, 2018
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  

Effects of Foreign Direct Investment and Trade Openness on Tax Earnings: A Study of Selected Sub-Saharan African Economies

open access: yesEconomies
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]

open access: yes
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  

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

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

open access: yes
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]

open access: yes, 2009
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

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