Regional Peer Effects of Corporate Tax Avoidance. [PDF]
Gao Y, Cai C, Cai Y.
europepmc +1 more source
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
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
Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? [PDF]
Firmansyah A +13 more
europepmc +1 more source
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]
This study was conducted to establish the effect of corporate governance consisting of board size, percentage of independent commissioner, and executive’s compensation against tax avoidance.
PERMANA, Ahmad Reza Dwi +1 more
core
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating ...
Adelina Citradewi, Winda Qurotul Ainiyah
doaj +1 more source
A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam +3 more
wiley +1 more source
Analisis Perbedaan Penghindaran Pajak (Tax Avoidance) pada Perusahaan yang Dikenai Pajak Penghasilan Final dan Perusahaan yang Dikenai Pajak Penghasilan Tidak Final [PDF]
Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it.
Sartika, M. (Mimi) +2 more
core
Prevalence of illicit tobacco use and tobacco tax avoidance in pregnancy. [PDF]
McDonnell BP +4 more
europepmc +1 more source
Public provision of private goods, self-selection and income tax avoidance [PDF]
Several contributions in the optimal taxation literature have emphasized that, when individuals’ preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private goods ...
Blomquist, Sören +2 more
core

