Results 131 to 140 of about 66,459 (315)
Autism Research, EarlyView.ABSTRACT Parents of autistic children often face elevated emotional demands and challenges in interpreting their child's inner experience. Parental reflective functioning (PRF), the capacity to understand behavior in terms of underlying mental states, is considered a key mechanism in fostering emotionally attuned and adaptive caregiving.
Yael Enav +3 more
wiley +1 more source
Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Söderström, Martin, Holmlund, Bertil
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A stocktake of the tax system and directions for reform: five years after the Henry Review [PDF]
, 2015 The Tax and Transfer Policy Institute (TTPI) was established at Crawford School of Public Policy, The Australian National University, with the mission to undertake independent research and policy analysis relevant to the Australian tax and transfer ...
Moore, Andre +4 more
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Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
US Excise Tax Horizontal Interdependence: Yardstick vs. Tax Competition [PDF]
US excise tax rates are state interdependent. For example, a one-cent increase in the cigarette tax rate implies a contemporaneous cigarette tax increase of 0.18 cents in the neighboring state, while in the case of gasoline taxation the reaction to the ...
Leonzio Rizzo +1 more
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EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001 [PDF]
, 2001 Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion.
Klemm, Alexander, Radaelli, Claudio.
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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
Reacting to Greenhouse Gas Emissions: A Carbon Tax to Meet Emission Targets. [PDF]
In previous papers I have described a revenue and distributionally neutral approach to reducing U.S. greenhouse gas emissions that uses a carbon tax. The revenue from the carbon tax is used to finance an environmental earned income tax credit designed to
Gilbert Metcalf
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British Educational Research Journal, EarlyView.Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley +1 more source
Speeding up, down the hill: how the EU shapes corporate tax competition in the single market [PDF]
We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and ...
Genschel, Philipp +2 more
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