Results 51 to 60 of about 300,062 (256)
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
The Carbon Tax Vacuum and the Debate about Climate Change Impacts: Emission Taxation of Commodity Crop Production in Food System Regulation [PDF]
, 2018 The scientific consensus on climate change is far ahead of U.S. policy on point. In fact, the U.S. has a legal vacuum of carbon taxation while climate change continues to impact the codependence of agriculture and the environment.
Steier, Gabriela
core +2 more sources
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
Tax Morale, Tax Evasion, and the Shadow Economy [PDF]
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
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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
The taxation of natural resources : principles and policy issues [PDF]
Natural resources are typically subject both to taxation under the income tax system and to special resource taxes. Properly designed income taxes attempt to include capital income on a uniform basis.
Boadway, Robin, Flatters, Frank
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Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the eect of scal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment ...
Caterina Liesegang, Marco Runkel
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Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems Symposium - Rawls and the Law: Panel VI: Property, Taxation, and Distributive Justice [PDF]
, 2003 This Essay attempts to map out how such an inquiry would be conducted in light of Rawls. Rather than searching in theories of justice for required precepts of taxation, we might more fruitfully ask what constraints, if any, a particular theory of ...
Sugin, Linda
core +1 more source