Results 121 to 130 of about 4,631,632 (298)
Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union [PDF]
This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal would guarantee neutrality regarding investment decisions and at the same time increase cost-efficiency.
Knirsch, Deborah, Niemann, Rainer
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Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Town versus Gown: The Effect of a College on Housing Prices and the Tax Base [PDF]
This paper investigates whether the presence of college increases house prices and the tax base. Colleges provide cultural and recreational amenities to the surrounding area but lifestyle choices of students may create negative externalities that depress
Lahr, Michael/L +2 more
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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
Australian Journal of Social Issues, EarlyView.ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley +1 more source
The Tax Base of the U. S. Unemployment Insurance Tax: An Empirical Analysis
The Review of Economics and Statistics, 1980 JN the United States, unemployment insurance benefit payments are financed predominantly by taxes on employers' payrolls. The base of this tax is, however, not the actual payroll but the taxable payroll. Because of the legal provisions according to which the taxable payroll is computed, precise analytical formulae for the taxable payroll can be derived
openaire +2 more sources
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
PROBLEMS OF THE PROFIT TAX FOR COMPANIES WHICH TAKE THE IMPORT PROCEDURE
Вестник университета, 2019 The article affects problems of the profit tax for companies. There was considered arbitration experience about importing of fixed assets to the Russian Federation.
V. Senkov, N. Shchukin
doaj
A Study on the Tax Base of Acquisition Tax
Tax Accounting Research, 2015 null 김민수 +2 more
openaire +1 more source
Economic effects of tax cooperation in an enlarged European Union [PDF]
This study evaluates the economic effects of different scenarios of tax cooperation in the enlarged European Union in the framework of a General Equilibrium Model.
Copenhagen Economics
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