Zobrazeno 1 - 10
of 40
pro vyhledávání: '"Kerrie Sadiq"'
Autor:
Mark Burton, Kerrie Sadiq
A tax expenditure is a'tax break'allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity bet
Autor:
Richard Krever, Kerrie Sadiq
Publikováno v:
Pacific Accounting Review. 33:212-220
Purpose Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8266a06588eac8f7dd7907601f76300
https://doi.org/10.1108/par-08-2020-0119
https://doi.org/10.1108/par-08-2020-0119
Autor:
Kerrie Sadiq
Publikováno v:
Accounting Research Journal
Purpose There are many success stories during Covid-19 of academics providing expertly delivered online learning experiences for tertiary students locally and around the world. This paper aims to consider how success was achieved by academics who are
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7a115c4a5394be53c91b480a38e69596
https://doi.org/10.1108/arj-07-2020-0194
https://doi.org/10.1108/arj-07-2020-0194
Publikováno v:
South African Journal of Accounting Research. 35:167-190
This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdict...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3b4a3be0537a662eef08b4ab3ab03e5
https://doi.org/10.1080/10291954.2020.1735685
https://doi.org/10.1080/10291954.2020.1735685
Autor:
Kerrie Sadiq, Brett Freudenberg
Publikováno v:
Accounting Research Journal, 2014, Vol. 27, Issue 1.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARJ-02-2014-0024
Autor:
Kerrie Sadiq, Bronwyn McCredie
Publikováno v:
Pacific Accounting Review. 31:553-573
Purpose The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view ta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24c70bfebbe0092516ed0560c464cbf4
https://doi.org/10.1108/par-11-2018-0088
https://doi.org/10.1108/par-11-2018-0088
Publikováno v:
Australian Journal of Management. 44:648-664
The fourth industrial revolution has arrived; however, this industrial revolution is unlike those witnessed in the past. Equal opportunity and growth have been replaced by the 21st century trend of rising inequality, in which advancement through digi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::278edec3d60c3e8c6047241ab965266f
https://doi.org/10.1177/0312896219870576
https://doi.org/10.1177/0312896219870576
Publikováno v:
Accounting, Organizations and Society. 75:17-39
Since the Global Financial Crisis, corporate tax minimization strategies have come under increasing public scrutiny. While the legitimacy of ‘aggressive’ practices has been challenged, corporate tax minimization largely remains unquestioned and m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4962b2ce5acc9af4db818a5e313d6961
https://doi.org/10.1016/j.aos.2018.10.004
https://doi.org/10.1016/j.aos.2018.10.004
Autor:
Kerrie Sadiq, Richard Krever
Publikováno v:
Canadian Tax Journal/Revue fiscale canadienne. 67:1-22
The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the su
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::763f216b53313c2a25c7ee69996d4150
https://doi.org/10.32721/ctj.2019.67.1.krever
https://doi.org/10.32721/ctj.2019.67.1.krever