Results 91 to 100 of about 46,265 (304)

An Optimal Tax System [PDF]

open access: yes
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report’s general approach, drawing on a ...
Louis Kaplow
core  

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

Theoretical approaches to the determination of tax potential

open access: yesХабаршысы. Экономика сериясы, 2019
Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources.
Ж. Казбекова   +1 more
doaj  

The Political Economy of Taxation and Tax Reform in Developing Countries [PDF]

open access: yes
taxation, tax reform, political economy, state capacity, developing ...
Di John, Jonathan
core  

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

When It Rains It Pours: Political Determinants of Inflation Crises in Civil War

open access: yesThe Korean Journal of International Studies
This article examines how the political and institutional conditions of countries engaged in civil war affect the occurrence of inflation crises. I argue that a government’s inability to raise and collect taxes increases the likelihood of an inflation ...
doaj   +1 more source

Reforming vehicle taxes on new car purchases can reduce road transport emissions - ex post evidence

open access: yes, 2014
: Australia is falling behind the international trend towards low carbon transport to reduce greenhouse gas (GHG) emissions. For instance, in 2012 the Australian Government forecasts that road transport emissions will continue to increase to 2020 and ...
Mortimore, Anna
core  

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

open access: yesAustralian 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

Why Do Most Countries Set High Tax Rates on Capital? [PDF]

open access: yes
We consider tax competition in a world with tax bases exhibiting different degrees of mobility, modeled as mobile and immobile capital. An agreement among countries not to give preferential treatment to mobile capital results in an equilibrium where ...
Nicolas Marceau   +2 more
core  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian 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

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