Results 111 to 120 of about 3,100,308 (312)

Does advancing tax incentives enhance innovation efficiency? Evidence from China

International Review of Economics & Finance
Tax incentive is recognized as essential for promoting innovation and maintaining economic growth. Yet literature and policy debates have almost exclusively concentrated on the generosity of tax benefit, neglecting other policy dimensions.
Sha Yu, Man Yu, Liangsong Yang
doaj   +1 more source

‘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, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source

An Assessment of the Effectiveness and Scale of Tax Expenditures to Support Investments and Priority Sectors in G20 Countries

Economies
Tax expenditure management is one of the tools for conducting responsible fiscal policy. Unlike direct expenditures, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals.
Svetlana Demidova, Yuliya Tyurina, Anastasia Kulachinskaya, Olga Buzdalina, Igor V. Ilin, Victoriya Razletovskaia, Chulpan A. Misbakhova   +6 more
doaj   +1 more source

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/, Tran-Nam, B ; https://orcid.org/, Lignier, P   +2 more
core  

Volunteering, Crime and Secondary School Attendance: Evidence From Queensland

Australian Journal of Social Issues, EarlyView.
ABSTRACT Student absenteeism is a critical issue in Australia and worldwide, with alarming declines in attendance rates further exacerbated by the COVID‐19 pandemic. While research has long highlighted the relevance of school and family factors, less is known about how the broader community context shapes attendance.
Matthias Kubler, Brooklyn Corbett, Annemaree Carroll, Martin Mills, Deborah Lynch, Wojtek Tomaszewski   +5 more
wiley   +1 more source

Getting (un)wasted: How planning failures generate consumer waste across resources: Time, money, goods, and energy

Consumer Psychology Review, EarlyView.
Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley   +1 more source

Benefits tax & you

This poster aims to increase public awareness and understanding of [PMK No. 66 Tahun 2023].It presents key information regarding [Understanding PMK No. 66 Tahun 2023 helps taxpayers recognize the tax treatment of benefits or facilities provided by employers to employees.
Atira, Alfaika Nabil, Septiyanti, Ratna, Zerlina, Elmyra   +2 more
openaire   +2 more sources

Some implications of changing the tax basis for pension funds [PDF]

Governments in many developed economies provide private pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements ...
David M. Knox, Margaret E. Atkinson, John Creedy   +2 more
core  

Deciphering the Palimpsest: Chronological Uncertainty and the Interpretation of Mining Landscapes at Písečný vrch (Czech Republic)

Archaeological Prospection, EarlyView.
ABSTRACT We investigated the Písečný vrch (Czech Republic), a site exploited for quartz mining in both prehistoric times and the 20th century. Due to their morphological similarity across all mining periods, the differentiation between pits with archaeological potential and recent ones is challenging.
Jan Fišer, Petr Krištuf, Jan Kropáček, Vojtěch Barták, Lenka Starková, Vítězslav Moudrý   +5 more
wiley   +1 more source

The Impact of Federal Tax Credits for Higher Education Expenses [PDF]

The 1997 creation of the Hope and Lifetime Learning Tax Credits marked a dramatic shift in the way in which federal support for college expenses is distributed to students and their families.
Bridget Terry Long
core