Results 101 to 110 of about 198,994 (328)

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

Tax planning avoid tax contingencies

open access: yes, 2021
This investigation called “Tax planning to avoid tax contingencies of the company Negotiations H&D SAC. Lima, 2020; considered as a general objective Proposing a tax planning to avoid tax contingencies in the company Negociaciones H&D SA C, Lima, 2020.
Quispe Erique, Betty   +2 more
openaire   +1 more source

Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework [PDF]

open access: yes
This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion ...
Rebecca Prebble
core  

Tax Transparency and Corporate Tax Avoidance [PDF]

open access: yes, 2017
This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
core   +1 more source

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

open access: yesAustralian 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

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa   +2 more
wiley   +1 more source

Exploring the Relationship Between Environmental, Social, and Governance and Tax Avoidance Strategies

open access: yesSAGE Open
This study investigates how each environmental, social, and governance (ESG) dimension relates to tax avoidance in well- and poorly governed firms. The analysis uses data from 2016 to 2020 on A-share companies listed on the Shanghai and Shenzhen stock ...
Hyun-Ah Lee
doaj   +1 more source

Capital Gains Realizations of the Rich and Sophisticated [PDF]

open access: yes
This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We
Alan J. Auerbach, Jonathan M. Siegel
core  

Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]

open access: yes, 2019
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra   +4 more
core  

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