Results 41 to 50 of about 11,065 (266)
The Tax Treatment of Intergenerational Wealth Transfers [PDF]
SSRN Electronic Journal, 2004 This paper to surveys the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design crucially depends on the assumed bequest motives.
Pestieau, Pierre, Cremer, Helmuth
openaire +5 more sources
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.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
Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
Australian Journal of Social Issues, EarlyView.ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
What are the Barriers to Taxing Wealth? The Case of a Wealth Tax Proposal in the UK [PDF]
Journal of Social Policy, 2021 AbstractOver the past decade there have been repeated calls for the greater taxation of wealth. These calls have had little impact on policy. There has been a global trend to reduce or abolish taxes on wealth. The contrast suggests that it may be better now to explore how taxes on wealth may be made a reality rather than designing new tax proposals ...
openaire +1 more source
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
The Dynamics of Wealth Inequality and the Effect of Income Distribution.
PLoS ONE, 2016 The rapid increase of wealth inequality in the past few decades is one of the most disturbing social and economic issues of our time. Studying its origin and underlying mechanisms is essential for policy aiming to control and even reverse this trend.
Yonatan Berman +2 more
doaj +1 more source
Black tax: An international exploratory study in the South African context
Journal of Economic and Financial Sciences, 2021 Orientation: South Africa is a country where the vast majority of residents experience inequality, poverty and deprivation on a daily basis. For many black South Africans, their experience includes the expectation to financially support extended family.
Riley Carpenter, Malilimalo Phaswana
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley +1 more source
Can Inheritance Taxation Promote Equality of Opportunities?
LSE Public Policy Review, 2022 After a period of relatively strong economic and social mobility during the post-WWII decades, labour income is now quickly losing its capacity to fuel mobility across the wealth distribution of Western economies, with inheritance becoming again the ...
Etienne Fize +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source