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Why the Henry Review Fails on Family Tax Reform [PDF]

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.
Patricia Apps
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Developing a critical caste analysis within information science and technology: A research review: An Annual Review of Information Science and Technology (ARIST) paper

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]

A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
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SE Tax on CRP Payments [PDF]

, 2017
The Tax Court, in a decision handed down on June 23, 1998, distinguished a 1996 Tax Court case with similar facts and held that conservation reserve payments (CRP) are not subject to self-employment tax.
Harl, Neil
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Utilization of immune checkpoint inhibitors for the treatment of cancer in Scotland, 2018–2024: A national retrospective cohort study

British Journal of Clinical Pharmacology, EarlyView.
Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller, Christine Crearie, Liya Lu, Jiafeng Pan, Fraser N. Sneden, David Martin, Amanj Kurdi, Catherine S. Thomson, Julie Clarke, Marion Bennie   +9 more
wiley   +1 more source

Tax Payments in Loss Firms

Contemporary Accounting Research
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Edwards, Alexander, KUBATA, Adrian, Shevlin, Terry   +2 more
openaire   +2 more sources

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

Single tax payment

Interactive science, 2023
Zhanna Magamedovna Tsakhkhaeva, Aishat Magomed saidovna Ezerova   +1 more
openaire   +1 more source

Ways To Avoid Tax Payment

, 2016
In the article one has identified disputable parts of the Russian Federation taxation system and methods, affecting it. There is revealed the gist of the tax avoidance and also the main ways to avoid tax payment. Statistic data as for volume of the identified tax crimes in Russia for 2014–2015 years have been analyzed.
Krempovaya N., Moskalyuk D., Vlasov S.
openaire   +1 more source

General Medical Services Payments Board financial and statistical analysis of claims and payments, 1997. [PDF]

, 1997
The General Medical Services (Payments) Board is a body corporate with perpetual succession and a common seal constituted by Order of the Minister for Health under Section 11 of the Health Act 1970.
Department of Health. General Medical Services Payments Board.
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