Results 101 to 110 of about 46,265 (304)

Measuring taxable capacity in Libya

open access: yes
This thesis measures the tax effort and taxable capacity in Libya and examines an important research question: " Has the tax burden reached the level of full tax capacity in Libya?".
Abdalaziz, Mohamed
core  

Why Do Most Countries Set Higher 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  

Family Dispute Resolution in Australia: The Under‐Servicing of Indigenous, Migrant and Refugee Families Experiencing Family Violence

open access: yesAustralian 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

Key Fiscal Issues and Structural Elements of State Protection in the 21st Century

open access: yesNotas Económicas
The article analyzes the main components of state fiscal security amid 21st-century global challenges: market turbulence, rising debt, and external shocks.
Iaroslav Ianushevych, Tamara Hubanova
doaj   +1 more source

Expanding taxable capacity and reaching revenue potential : cross-country analysis [PDF]

open access: yes
An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks.
Rojchaichaninthorn, Jeep   +2 more
core  

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

Tax return as a political statement [PDF]

open access: yes
The accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential ...
Graeber, Thomas   +2 more
core  

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

open access: yesAustralian 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

Impact of Knightian uncertainty on optimal government taxation and debt

open access: yesJournal of Management Science and Engineering
The challenges of fiscal sustainability are often faced by most governments during the period of expansionary policies. As primary sources of fiscal revenue, tax and debt are essential for ensuring sustainable fiscal development and maintaining economic ...
Chen Fei   +4 more
doaj   +1 more source

The Tax Benefits of Not-for-Profit Hospitals [PDF]

open access: yes
This paper investigates three special tax provisions for not-for-profit (NFP) hospitals. First taxes -- both income and property taxes. Second, they issue tax-exempt bonds so lenders do not pay income taxes on interest received.
William N. Gentry, John R. Penrod
core  

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