Results 141 to 150 of about 962,401 (312)
The Tax Benefits of Not-for-Profit Hospitals [PDF]
This paper investigates three special tax provisions for not-for-profit (NFP) hospitals. First taxes -- both income and property taxes. Second, they issue tax-exempt bonds so lenders do not pay income taxes on interest received.
John R. Penrod, William N. Gentry
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British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
Identifying Determinants of Horizontal Property Tax Inequity: Evidence from Florida [PDF]
In the property tax literature, an ad valorem property tax is considered equitable if all properties in the taxing jurisdiction are subject to the same effective tax rate.
Marcus T. Allen, William H. Dare
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Financing an Increased State Role in Funding K-12 Education: An Analysis of Issues and Options [PDF]
, 2005 This report presents an analysis of replacing school property tax with alternative state revenue sources.
David L. Sjoquist +5 more
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British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Developing a static microsimulation model for the analysis of housing taxation in Italy [PDF]
In this paper we develop the first (static) microsimulation model aimed at studying the distributive impact of housing taxation on Italian households.
Gilberto Turati +2 more
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Biochemistry and Molecular Biology Education, EarlyView.ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias +1 more
wiley +1 more source
Tax Decentralisation and local Government size [PDF]
The aim of this paper is to re-examine the relationship between fiscal federalism and the size of local governments. Traditionally, the empirical studies have focused on the different accountability power of grants and local taxes, concluding that the ...
Agnese Sacchi, Paolo Liberati
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Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source