Results 191 to 200 of about 2,438,697 (360)
Using a VAT for Deficit Reduction [PDF]
Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government ...
Eric J. Toder+2 more
core
ABSTRACT For care‐experienced young people, the preparation for leaving out‐of‐home care (OOHC) is vital in support of post‐OOHC outcomes. This research explores the acquisition of Independent Living Skills (ILS) amongst young people in Western Australia and is based on interviews with care‐experienced young people at two time points: while in OOHC and
Michael Starr+3 more
wiley +1 more source
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition [PDF]
This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries.
arxiv
ABSTRACT This paper explores the experiences of young people in Queensland, Australia, under child protection orders who leave approved out‐of‐home care placements (e.g., foster; residential care) to stay in unapproved locations (e.g., sleeping on the streets; staying with friends, family/kin, or strangers).
Jemma Venables+4 more
wiley +1 more source
ADDRESS OF PRESIDENT COOLIDGE AT THE NATIONAL CONFERENCE ON INHERITANCE AND ESTATE TAXES, WASHINGTON, D. C., FEBRUARY 19, 1925 [PDF]
openalex +1 more source
Tax compliance cost of bumiputera small and medium enterprises in Northern Malaysia [PDF]
This paper explores and measures the level of tax compliance costs among Bumiputera small and medium enterprises in the Northern Region of Malaysia for the year of assessment 2003.
Abdul Mansor, Hafizah+1 more
core
Philanthropy and Indigenous Initiatives: Insights From Australian Donors
ABSTRACT This paper draws on a survey and interview data, collected from a group of 180 donors who made monetary gifts to an Australian higher education institution, to better understand what drives individuals and organisations to donate to Indigenous initiatives.
Celina McEwen+4 more
wiley +1 more source
ABSTRACT Embedded in the framework of intergenerational solidarity, this paper explores the interactions between older immigrants' participation in volunteering activities and intergenerational family relationships in the Chinese community in Sydney, Australia. The study investigates the effects of volunteering on the lives of older Chinese immigrants.
Bingqin Li+5 more
wiley +1 more source