Results 101 to 110 of about 5,044,472 (282)

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

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, Godar, Sarah, Flamant, Eloi   +2 more
core  

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

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, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

Tax potential of municipalities as the basis of regional budgets

Вестник университета
In  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, John D. Wilson, Steeve Mongrain   +2 more
core  

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
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, John D. Wilson, Steeve Mongrain   +2 more
core  

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source

Small Business and VAT: Causes and Impact of Tax Legislation Changes

Учёт. Анализ. Аудит
The 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