Results 121 to 130 of about 1,553,177 (358)
Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2000 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
doaj
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian 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
THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform [PDF]
I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax.
Edgar L. Feige
core
THE INFLUENCE OF TAX SYSTEM AND TAX FAIRNESS ON TAX EVASION
Media Bina IlmiahTax evasion is an illegal act carried out by taxpayers to avoid the obligation to pay taxes in full or at all, by hiding income, manipulating financial reports, or avoiding tax obligations through fraudulent means. This study aims to analyze the influence of the tax system and tax fairness on tax evasion.
openaire +1 more source
Australian 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
Does tax simplification yield more equity and efficiency? An empirical analysis for Germany [PDF]
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income.
Fuest, Clemens +2 more
core
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
The Constitutionality of a National Wealth Tax [PDF]
, 2018 Economic inequality threatens America’s constitutional democracy. Beyond obvious harms to our nation’s social fabric and people’s lives, soaring economic inequality translates into political inequality and corrodes democratic institutions and values. The
Dellinger, Walter E., III, Johnsen, Dawn
core +3 more sources
Research on the Influence of MNEs’ M&A in China and the Anti-tax Avoidance System
, 2022 Jingwen Dai
openalex +2 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