Results 121 to 130 of about 601,582 (316)
Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
, 2018 Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David +2 more
core +1 more source
The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance [PDF]
Advances in Social Science, Education and Humanities Research, 2021 I Nyoman Subratha +2 more
openaire +1 more source
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 +2 more
wiley +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
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The property tax: An excise tax or a profits tax? [PDF]
Journal of Public Economics, 1972 openaire +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty +2 more
wiley +1 more source
Capital structure of listed property firms: Lessons from a property investment reform
South African Journal of Economic and Management SciencesBackground: In 2013, most South African listed properties converted from legal structures allowing unlimited leverage and tax-deductible interest to real estate investment trusts (REITs), which limit leverage and eliminate interest tax-shield benefits ...
Francois Toerien +2 more
doaj +1 more source
, 2013 Paper presented at 24th Annual Conference of the Australasian Tax Teachers Association, 16-17 January 2012, University of Sydney.
McKerchar, Margaret, Hansford, Ann
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