Results 41 to 50 of about 1,207,627 (296)

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

open access: yesCECCAR Business Review, 2022
In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity.
Gavril CHIȘ, Adrian Rareș CIUCE
doaj   +1 more source

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

Interpersonal welfare comparisons, redistributive effects, and horizontal inequieties in the income tax system [PDF]

open access: yes, 1995
Vertical and horizontal equity principies occupy the core of income tax systems evaluation. Vertical inequality is measured in terms of relative or absolute income inequality indices, as in the analysis of the redistributive effects (RE) of progressive ...
Ruiz-Castillo, Javier
core   +1 more source

PENGARUH TAX AMNESTY TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Aplikasi Bisnis dan Manajemen, 2021
Tax amnesty policy in Indonesia has an impact on companies listed on the Capital Market. Companies that take advantage of tax amnesty can be identified from the increase in net assets and equity.
Ali Akil Parlindungan Siregar   +2 more
doaj   +1 more source

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

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

Ergonomics in Knee Arthroscopy: A Scoping Review

open access: yesArthroscopy, Sports Medicine, and Rehabilitation, EarlyView.
Purpose To evaluate the existing evidence regarding ergonomics in knee arthroscopy, including surgeon positioning, limb manipulation strategies, support devices, and reported ergonomic burden. Methods This scoping review was conducted in accordance with the Arksey and O’Malley methodological framework and the Preferred Reporting Items for Systematic ...
Mariam Alemi   +2 more
wiley   +1 more source

Issues related to the technical reliability of the Kansas ratio study [Draft report]

open access: yes, 1995
Title from page G-1 of the document."November 17, 1995."; Draft copy. This document was issued as part of "A Report on Kansas tax policy for the Governor's Tax Equity Task Force" in December 1995.<br>Includes bibliographical ...
Wasserstein, Ronald L.
core   +1 more source

Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size

open access: yesInternational Journal of Academe and Industry Research
This study aims to analyze the effect of sales growth, capital intensity, and debt to equity ratio on tax avoidance with firm size as a moderating variable.
Peter Winarta   +3 more
doaj   +1 more source

Dynamic equity in personal income tax design: Theory and application to Vietnam’s 2026 reform [PDF]

open access: yesPublic and Municipal Finance
Type of the article: Research Article AbstractStatic personal income tax governance in fast-growing economies can produce systematic equity erosion, as nominally fixed deductions and brackets gradually increase the effective tax burden on low- and ...
Quoc Tran-Nam
doaj   +1 more source

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