Results 141 to 150 of about 188,989 (316)
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Cross-Country Comparisons of Corporate Income Taxes [PDF]
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate ...
Kevin S. Markle, Douglas A. Shackelford
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ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley +1 more source
Corporate taxes and the location of FDI in Europe using firm-level data [PDF]
European countries are facing an ever-increasing competition for Foreign Direct Investment (FDI). This paper studies how corporate taxes affect the location of FDI in Europe. Firm-level data is used to estimate a conditional logit model.
Tomas Silva, Sergio Lagoa
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Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
PUTTING OUT THE FIRES: WILL HIGHER TAXES REDUCE YOUTH SMOKING? [PDF]
This paper re-examines the empirical support for predictions that proposed cigarette tax or price increases will substantially reduce youth smoking. Part of the support for these predictions comes from evidence that higher taxes reduce aggregate tobacco ...
Mathios, Alan +2 more
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A study committee report on payments in lieu of taxes and shared revenues [PDF]
The ACIR Library is composed of publications that study the interactions between different levels of government.
United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues.
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Digitalization and Tax-Motivated Income Shifting
Devenni Putri Fau, Lestari Kurniawati
doaj +1 more source
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
Microsimulation of indirect taxes [PDF]
The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions ...
Dirk Verwerft +3 more
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