Results 121 to 130 of about 1,399,190 (359)

What can America learn from the British tax system? [PDF]

open access: yes
This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system.
William Gale
core  

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue   +2 more
wiley   +1 more source

Local Governments Tax Autonomy, Lobbying, and Welfare [PDF]

open access: yes
What degree of tax autonomy should be granted to a regional government on a local tax base? Although the regional policy maker aims at maximizing social welfare, her tax policy may be distorted by the lobbying activity of local taxpayers.
Luca Colombo   +2 more
core  

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong   +7 more
wiley   +1 more source

Accounting policy as a tool of management of financial results

open access: yesПутеводитель предпринимателя, 2020
The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the ...
O. E. Kovrizhnykh, O. V. Mingaleeva
doaj  

Tax Policy and Consumer Spending: Evidence from Japanese Fiscal Experiments [PDF]

open access: yes
This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes.
Katsunori Watanabe   +2 more
core  

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

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