Results 71 to 80 of about 299,231 (308)

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

CLASSIC AND MODERN CONCEPTS ON TAX AND TAXATION SYSTEMS* [PDF]

Economica, 2019
The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary ...
Luigi POPESCU, Larisa MISTREAN
doaj  

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

Progressive taxation and the equal sacrifice principle [PDF]

Journal of Public Economics, 1987
Abstract A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Suppose that a tax schedule imposes equal sacrifice on all taxpayers in loss of utility, and that this property is preserved under re-indexing of the schedule. Then the utility function must exhibit constant relative risk aversion, i.e. it must be
openaire   +2 more sources

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).
Виктория Александровна Цокова, Арина Руслановна Кабисова, Александр Александрович Халин   +2 more
doaj  

Harmonization and tax competition: Efficiency versus fairness [PDF]

Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip.
Izquierdo Llanes, Gregorio
core  

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

CONTROLLING FUNCTION OF A TAX IN INTERCONNECTION WITH ITS OTHER FUNCTIONS

Russian Journal of Economics and Law, 2013
Objective: to define and view the functions of taxes and taxation system. Methods: deduction and induction, scientific abstrcting, logical and statistical methods.
Z. S. Yakupov
doaj  

Administrative judge control over the activities of the tax administration: between the need for taxation and protection of tax payers [PDF]

Zbornik Radova Pravnog Fakulteta u Splitu, 2016
Among the main principles of constitutional values of taxation law (the principle of freedom, legality, equality, annual postulate) the principle of necessity of taxation can be found in the fundamentals of the great powers of the Taxation Department ...
Jérôme Michell
doaj