Results 121 to 130 of about 26,172 (307)

The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia*

Economic Record, EarlyView.
We examine the evolution of earnings inequality, risk and mobility in Australia from 1991 to 2020 using a 10 per cent sample of administrative tax records from the ALife dataset. Our main findings are summarised as follows. First, earnings inequality follows a distinctive trajectory: top‐end inequality increased during the 1990s and 2000s but declined ...
Darapheak Tin, Chung Tran, Nabeeh Zakariyya   +2 more
wiley   +1 more source

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia [PDF]

This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to
Malcolm Smith, Robert Armstrong, Rex Marshall   +2 more
core  

Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara, Desi Ika   +1 more
doaj   +1 more source

Repurposing Agricultural Budgets With Multiple Objectives and Fiscal Constraints: A Multicriteria Decision‐Making Policy Tool Applied to Sub‐Saharan African Countries

Journal of Agricultural Economics, EarlyView.
ABSTRACT Repurposing agricultural public resources toward higher‐return incentives and investments can help transform agri‐food systems. This is important for low‐income countries, especially in sub‐Saharan Africa, where limited budgets restrict options for boosting agricultural spending.
Marco V. Sánchez, Martín Cicowiez, Lucia Battaglia, Valentina Pernechele   +3 more
wiley   +1 more source

Digital-Based Public Service Innovation On Taxpayer Compliance Through Taxpayer Satisfaction [PDF]

The purpose of the study is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method is quantitative research. The design of this study
Amril, Amril, Ardilla, Yola, Mawarli, Mawarli, Syahputra, Oky, Imam, Chairul   +4 more
core   +1 more source

Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach

Al-Jabar
Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi, Yulistia Devi, Dana Taha Mohammed Saleh   +2 more
doaj   +1 more source

Taxpayers' rights

, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

Dutch dilemma: Housing prices and flood risk exposure

Real Estate Economics, EarlyView.
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz, Nils Kok, Philibert Weenink   +2 more
wiley   +1 more source

Geoeconomic Strategy: Bidenomics, Trump's “One Big Beautiful Bill,” and the Global Political Economy

Global Policy, EarlyView.
ABSTRACT This article examines the resurgence of industrial policy in the United States as a tool of geoeconomic strategy, focusing on the contrasting approaches of the Biden and Trump administrations. Under “Bidenomics,” the US government embraced a modern industrial strategy centered on large‐scale public investment in high‐technology and clean ...
Stuart P. M. Mackintosh, Thierry Warin
wiley   +1 more source