Results 71 to 80 of about 2,096,119 (402)
Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
The School of Public Policy Publications, 2018 Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S.
Philip Bazel, Jack Mintz
doaj +1 more source
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian 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
Income Taxation in U.S.: Current Trends
Статистика України, 2019 Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons ...
N. B. Frolovа
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Law and Contemporary Problems, 1969 National introspection respecting tax reform was an obsession of the i960s, in the law reviews as elsewhere. This may be expected to continue and intensify during the I970s, however much the Tax Reform Act of I969 reminds us that even the most articulate academic anguish seldom solves questions of practical politics.
openaire +3 more sources
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
Tax reform Ukraine: implementation mechanisms and consequences
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community.
J.Lebedzevіch, A.Skurativska
doaj
Carbon‐negative hydrogen from ethanol via catalytic oxidative reforming
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study evaluated a commercial technology for producing low‐ or negative‐carbon hydrogen through ethanol catalytic oxidative reforming, focusing on the life cycle greenhouse gas emissions, or carbon intensity (CI). Various scenarios were analyzed: (a) comparing corn ethanol (first‐generation or Gen1 ethanol) and cellulosic ethanol (second ...
Eric C. D. Tan +3 more
wiley +1 more source
Unpacking the Renewable Pull Effect: Conditions for Green Industrial Relocation
Business Strategy and the Environment, EarlyView.ABSTRACT The renewable pull effect theoretically leads to the relocation of green production facilities within energy‐intensive industries to regions rich in renewable energy resources. This study employs a qualitative research design, integrating the analytic hierarchy process method, by interviewing top managers and experts from globally leading ...
Sven Colen, Alwine Mohnen
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer +1 more
wiley +1 more source