Results 101 to 110 of about 595,018 (304)

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

open access: yesAustralian 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   +7 more
wiley   +1 more source

Methods and rates used to compare corporate tax burden

open access: yesLittera Scripta, 2011
Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
doaj  

THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
What is an offshore company? It is a company operating outside the country in which it was established. What is a tax haven? It is a country or jurisdiction where companies have tax advantages usually zero tax.
ENEA CONSTANTIN, ENEA CONSTANTA
doaj  

How to Measure the Tax Burden on Labour at the Macro-Level? [PDF]

open access: yes
The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies.
Bjørn Volkerink, Jan-Egbert Sturm
core  

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany [PDF]

open access: yes
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen.
Hermann Buslei, Stefan Bach
core  

Understanding Inequality Within a Personalised System of Disability Support: Australian Children With Disabilities' Unmet Support Needs

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty   +2 more
wiley   +1 more source

Distribution of the tax burden [PDF]

open access: yes, 2018
Typescript ; Last 31 leaves are blank ; M.A. University of Missouri 1909 ; Date of publication unknown ; Accepting income as a basis for taxation, we will examine the various methods of raising revenue for Federal, State, and local purposes and see how near, according to our standard of measure, they come to realize in practice the principles upon ...
openaire   +2 more sources

Effective Corporate Income Tax Burden in Croatia [PDF]

open access: yes
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on ...
Hrvoje Šimović
core  

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

open access: yesAustralian 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   +2 more
wiley   +1 more source

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