Results 91 to 100 of about 155,150 (350)

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

American Journal of Industrial Medicine, EarlyView.
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol, Jim teWaterNaude, Barry Kistnasamy, Rodney Ehrlich   +3 more
wiley   +1 more source

MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION

Sovremennye Issledovaniâ Socialʹnyh Problem, 2013
The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies
Viktoria Aleksandrovna Tsokova
doaj  

EFFICIENCY OF PERSONAL INCOME TAXATION MODELS IN GERMANY AND UKRAINE

Three Seas Economic Journal
The article is devoted to a comparative analysis of the efficiency of personal income taxation models in Germany and Ukraine. The study examines in detail the specifics of the German model of personal income taxation, particularly the structure of tax ...
Ruslana Ignatenko
doaj   +1 more source

Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications [PDF]

This paper contributes to the debate on alternative corporate tax schemes, employing a rigorous real option methodology which has never been used to study both liquidation policy and taxation.
Elettra Agliardi, Rossella Agliardi
core  

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian 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, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

State financial regulation of social sphere: the role of financial-investment model in addressing poverty and inequality

E-Management
The issues of poverty and socio-economic inequality remain highly relevant in the context of global challenges, including technological transformations and geopolitical changes, hindering sustainable development of national and global economies.
M. L. Dorofeev
doaj   +1 more source

Inequity in Health Care Financing in Iran: Progressive or Regressive Mechanism?

Eurasian Journal of Medicine, 2019
Objective: Having progressive health finance mechanism is very important to decrease inequity in health systems. Revenue collection is one of the aspects of health care financing.
Enayatollah Homaie Rad, Marzie Khodaparast   +1 more
doaj   +1 more source

Applied Aspects of Progressive Taxation of Personal Income

, 2023
A. Pitelin
openalex   +2 more sources

How Fiscal Decentralization Flattens Progressive Taxes [PDF]

We study the tension between fiscal decentralization and progressive taxation. We present a multi-community model in which the local income tax rate is determined by an exogenous progressive tax schedule and a tax shifter that can differ across ...
Kurt Schmidheiny, Roland Hodler
core  

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source