Results 81 to 90 of about 192,324 (299)

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

American Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard, Jill D. Sharkey, Erin Cross, Karyn Milligan, Michelle Kerwood, Ruby Celio, Andrea Fernandez‐Contreras, Esteban Medina‐Galvan   +7 more
wiley   +1 more source

Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022–2023 Period)

Economies
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
doaj   +1 more source

On the Timeliness of Tax Reform [PDF]

This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of elaborate tax avoidance techniques as soon as they are ...
James R. Hines Jr.
core  

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

Australian 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, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting

Jurnal Akuntansi
This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022.
Muhammad Ivanda, Dwi Orbaningsih, Umi Muawanah   +2 more
doaj   +1 more source

Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

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

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

Australian 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, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain, Md. Sobhan Ali, Chui Ching Ling, Chorng Yuan Fung   +3 more
doaj   +1 more source

Labor Supply Prediction when Tax Avoidance Matters [PDF]

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas, Persson, Mats, Sacklén, Hans   +2 more
core  

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
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, Georgia van Toorn   +1 more
wiley   +1 more source