Assessment of the effectiveness of the tax burden of the Republic of Kazakhstan
The aim of the study is to provide theoretical justification and develop practical recommendations in the field of methods for assessing the tax burden and regulating its value, which contributes to the innovative development of the economy.
M. S. Dosmanbetova, M. M. Khalitova
doaj
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
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
Tax rates as a way of measuring rational tax burden confronted with the unethical attitudes of entrepreneurs [PDF]
Monika Pasternak-Malicka
openalex +1 more source
Can Thin Capitalization And Transfer Pricing Activities Reduce The Tax Burden
Winarto Winarto, Apollo Daito
openalex +2 more sources
The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden [PDF]
Lixia Wang +3 more
openalex +1 more source
Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
core
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
THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS [PDF]
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
The Welfare Loss from Differential Taxation of Sectors in Germany [PDF]
In the spirit of Harberger, we apply a dynamic computable general equilibrium (CGE) model and estimate the excess burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non-corporate sectors in Germany ...
Doina Maria Radulescu +1 more
core
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

