Results 71 to 80 of about 15,510 (257)

Do dividend tax cuts lead firms to increase dividends: Evidence from China

China Journal of Accounting Research, 2011
Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and financial economists. However, the theory of dividends and the reform of dividend taxation remain a puzzle. This paper analyzes the effect
Chun Fei Wang, Yunnan Guo
doaj   +1 more source

Tax Treatment of Revenue Based Payments

SSRN Electronic Journal, 2007
The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based
openaire   +4 more sources

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

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

Australian 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

THE TAX COMPLIANCE RISK FOR BANK PAYMENT TRANSACTIONS IN THE TAX ADMINISTRATION CONTEXT IN VIETNAM

Manajemen dan Bisnis, 2018
The article provides the reference on tax compliance risk for bank transactions payments by businesses in the context of developing countries such as Vietnam, as tax departments are gradually modernizing the tax administration, the use of taxpayer data ...
Dung Tien Vo
doaj   +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

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

Australian 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

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

Australian 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, Art Cotterell, Farzana Bruce   +2 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