Results 91 to 100 of about 854,591 (338)
Australian Journal of Social Issues, EarlyView.ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty +2 more
wiley +1 more source
Intercompany Loans and Profit Shifting – Evidence from Company-Level Data [PDF]
This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries.
Georg Wamser, Thiess Buettner
core
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source
International Tax Planning in the Age of ICT [PDF]
The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value.
Schäfer, Anne, Spengel, Christoph
core
Planning of tax payments as a factor of economic growth [PDF]
, 2018 Planning of tax payments serves the backbone for forming a forecast of the social and economic development of the state, its subjects and municipalities for the long and medium term. This process covers planning of tax payments in the context of federal,
Aguzarova, Fatima Savkuevna +1 more
core
Corporate Tax Planning: Choosing a Vehicle for Resource Business Ventures
, 2022 Nicholas J. McIsaac
openalex +1 more source
Australian 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
Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning
Cogent Business & Management, 2016 Tax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning.
Nor Shaipah Abdul Wahab
doaj +1 more source
Awareness on Tax Planning: a study of Taxpayers in Haryana
, 2023 Anshu Gupta, Inderjit Inderjit
openalex +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson +2 more
wiley +1 more source