Results 141 to 150 of about 430,263 (308)
Corruption, tax revenue and growth: a non linear relationship? [PDF]
In this paper we explore tax revenue in a regime of widespread corruption in a static and dynamic framework. We prove that the relationship between the tax rate and tax collection is not linear.
Raffaella Coppier
core +1 more source
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
Corporate tax policy and incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
G. Nicod, Ruud de Mooij
core
Capital Gains: Its Recent, Varied, and Growing (?) Impact on State Revenues [PDF]
, 2003 In this report, we analyze the impact of capital gains on the recent fall-off in state individual income tax revenues. Given the growing importance of the individual income tax, we analyze the impact of capital gains on state tax revenues since 1989 to ...
David L. Sjoquist, Sally Wallace
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
Analysis of Policy Issues Relating to Public Investment in Private Freight Infrastructure, MTI Report 99-03 [PDF]
, 1999 The Norman Y. Mineta International Institute for Surface Transportation Policy Studies (IISTPS) at San José State University conducted this study to review the issues and implications involved in the investment of public funds in private freight ...
Evans, Daniel M., Kelley, Norman
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Economic growth, corruption and tax evasion [PDF]
In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspector.
Raffaella Coppier, Roy Cerqueti
core +1 more source
Tax Administration For Ensuring Tax Revenues
European Proceedings of Social and Behavioural Sciences, 2021 Musa Shamsudinovich Basnukaev +2 more
openaire +1 more source