Results 91 to 100 of about 5,042,860 (234)
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Tax regimes: content and types
Досліджується проблема термінологічної неузгодженості у регламентації податкових режимів і таких суміжних понять, як загальний і спеціальний податкові режими. Надається їх авторське визначення. Метою статті є дослідження актуального правового регулювання
Котенко, Артем Михайлович
core +1 more source
New Forms of Tax Competition in the European Union: an Empirical Investigation
, 2021 This report provides an empirical analysis of personal and corporate tax competition in the European Union.We find that tax competition increasingly takes the form of preferential or narrowly targeted tax regimes on top of general rate cuts. We provide a
Richard, Gaspard +2 more
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley +1 more source
Tax potential of municipalities as the basis of regional budgets
Вестник университетаIn the Russian Federation (hereinafter referred to as RF, Russia), which is a federal state with a three-level budget system, it is assumed that there is tax potential at all levels: federal, regional, and local.
N. Z. Zotikov
doaj +1 more source
Why Do Most Countries Set Higher Tax Rates on Capital? [PDF]
We consider tax competition in a world with tax bases exhibiting different degrees of mobility, modeled as mobile and immobile capital. An agreement among countries not to give preferential treatment to mobile capital results in an equilibrium where ...
Nicolas Marceau +2 more
core
Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
Australian Journal of Social Issues, EarlyView.ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
Why Do Most Countries Set High Tax Rates on Capital? [PDF]
We consider tax competition in a world with tax bases exhibiting different degrees of mobility, modeled as mobile and immobile capital. An agreement among countries not to give preferential treatment to mobile capital results in an equilibrium where ...
Nicolas Marceau +2 more
core
Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
Small Business and VAT: Causes and Impact of Tax Legislation Changes
Учёт. Анализ. АудитThe subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
doaj +1 more source