Results 91 to 100 of about 23,620 (299)
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 +3 more
wiley +1 more source
An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators [PDF]
This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank ...
Claudius Schmidt-Faber
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 +3 more
wiley +1 more source
Simulating U.S. tax reform [PDF]
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S.
David Altig +4 more
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THE ON – LINE METHOD FOR THE SUBMISSION OF TAX DECLARATIONS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 Taxpayers can use the method of submission of tax declarations by electronic means of transmission at distance as alternative method of submission of fiscal declarations.
Mihai ANTONESCU , Ligia ANTONESCU
doaj
A Road Map for Efficiently Taxing Heterogeneous Agents [PDF]
SSRN Electronic Journal, 2015 This paper characterizes optimal labor income taxes that depend on age, household assets, and filing status (one or two earners) within a life-cycle model with heterogeneous, two-member households. The key innovation is a labor supply elasticity that varies endogenously among households.
openaire +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? [PDF]
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians.
Heinemann, Friedrich, Osterloh, Steffen
core
Are You Being Served? The New Regime for Tax Agents [PDF]
, 2009 In November 2008 the Australian Government introduced into Parliament the long awaited Tax Agent Services Bill 2008 (the Bill), the provisions of which are intended to provide a new statutory regime to govern the registration of tax practitioners, and ...
Coleman, C, Fisher, RK
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Legal status of tax agent in Russia
Russian Journal of Legal Studies (Moscow)The paper investigates the legal status of a tax agent in Russian tax laws and case law. The author describes the fundamental rights and obligations of a tax agent and identifies cases where tax sanctions are imposed on the entity. In addition, the paper discusses various approaches to the essence of the legal status of a tax agent developed in the ...
openaire +1 more source