Results 21 to 30 of about 7,122 (252)

The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy

Jurnal Akuntansi
This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023.
Kenley Maccauley Riyono, Luky Patricia Widianingsih   +1 more
doaj   +1 more source

Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources

Teisė, 2023
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.
Martynas Montvidas
doaj   +1 more source

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

Australian 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, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

Anatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper, Rhiannon E. Robinson, Kelsey Stevens, Lacy M. Cleveland, Danielle N. Edwards, Nicole L. Geske, Burhan Gharaibeh, Anya Goldina, Jill Kirby, Jacqueline Phillips, Leslie R. Sewell, J. P. Swigart, Trisha Waldman, Jonathan J. Wisco, Jeremy J. Grachan   +14 more
wiley   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Secondary tax liability: In dubio contra reum [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu
Secondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa

I-Finance, 2015
The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj