Results 111 to 120 of about 1,015,747 (314)

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, Peter Anderson, Mark Brimble   +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  

Determinants of Small Business Tax Compliance Behaviour: Evidence From Zimbabwean Small Businesses

Studia Universitatis Babeş-Bolyai Negotia
Many developing countries have implemented tax regulations for small enterprises and the simplification of tax systems in recent times. Tax compliance attitudes within this sector vary significantly due to the high cost to comply and the technical ...
Munyaradzi DUVE, Danie SCHUTTE, Manjit KOUR   +2 more
doaj   +1 more source

The Deductibility of State and Local Taxes: Impact Effects by State and Income Class [PDF]

This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems.
Daniel R. Feenberg, Harvey S. Rosen
core  

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

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, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

TAXATION OF LABOR INCOME IN DIFFERENT COUNTRIES THAT ARE NOT MEMBERS OF THE EUROPEAN UNION [PDF]

A proper understanding of the "coordinate" system of labor income taxation of individuals in our country can be made aware of the essential elements of similar systems of taxation both in European countries, States or the European Union and most ...
Dragoş Mihai Ungureanu, Grigorie Nicolae Lăcriţa, Marinel Nedeluţ   +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

CAPITALISM EMERGING ERA TAX SYSTEMS OF THE EUROPEAN COUNTRIES

Sovremennye Issledovaniâ Socialʹnyh Problem, 2013
Three phases should be distinguished in the development of tax systems: I. The Ancient World and Middle Ages (from the IV - III centuries. BC. till. XVII - XVIII centuries AD). II. The new time (from the XVII - XVIII centuries till the end of XIX century)
Tsokova Viktoria Aleksandrovna, Kabisova Arina Ruslanovna, Halin Alexander Aleksandrovich   +2 more
doaj   +1 more source

The power to tax: a lecture of Hayek [PDF]

This article describes the argumentative structure of Hayek on the relationship between power to tax and redistribution. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and
Estrada, Fernando
core   +1 more source

Understanding Inequality Within a Personalised System of Disability Support: Australian Children With Disabilities' Unmet Support Needs

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, Jessica Hill, Jennifer Smith‐Merry   +2 more
wiley   +1 more source