Results 101 to 110 of about 949,584 (299)
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Tax Avoidance: Does Inventory Intensity Moderate Profitability and Institutional Ownership?
Jurisma: Jurnal Riset Bisnis & ManajemenThis study investigates the roles of profitability and institutional ownership in explaining tax avoidance practices, while examining inventory intensity as a moderating factor among food and beverage sub-sector companies listed on the Indonesia Stock ...
Najwa Aulia, Krisdiana Krisdiana
doaj +1 more source
Jurnal Akuntansi, 2019 This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data.
David Malindo Pasaribu, Susi Dwi Mulyani
doaj +1 more source
Tax Avoidance and Accounting Conservatism [PDF]
SSRN Electronic Journal, 2018 This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future.
openaire +3 more sources
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
core
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 +2 more
wiley +1 more source
Tax Avoidance - A Natural Experiment [PDF]
SSRN Electronic Journal, 2007 The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving inheritances in 2004.
openaire +3 more sources
A review of tax avoidance in family firms
, 2023 reservedUna revisione di precedenti studi sull'elusione fiscale nelle imprese familiari, con una importante divisione tra imprese pubbliche e private: quali sono gli incentivi da parte di queste imprese e in quali queste teorie funzionano meglio.A review
BONINI, GIORGIA
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‘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
Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance. [PDF]
Sci Rep, 2023 Ao XY, Ong TS, Aprile R, Di Vaio A.
europepmc +1 more source