Saturday, December 28, 2019
Homelessness Is All Over The Nation - 1565 Words
Homelessness is all over the nation-- like an epidemic, it invades the lives of unsuspecting people, college students and veterans being a subsection of the homeless population affected. A staggering 5,600 college students nationwide are homeless or living in their cars, with the numbers increasing yearly (Gregory). Our brave veterans put their lives on the line to protect this country and go overseas with the governmentââ¬â¢s false promise that once they return from war, theyââ¬â¢ll have an enormous pension, but once they return, the only things waiting for them are the cold streets. No sane human being would ask to be left without shelter and sustenance, but what if by a tragic incident, one day all your belongings are gone and the only itemsâ⬠¦show more contentâ⬠¦I was part of the unfortunate group who was forced to find shelter on the streets. Food is the most tedious task of the day, and it often occupies your mind at all times, especially in your sleep. Waking up in the dark, cold corner of Herman Ave, I find myself lying down under a tree confused by my surroundings. In a panic, my feet jump to touch the ground trying to search for a familiar sight. Once all the memories from the night before immerge, I recall not eating for the past two days and that has brought short -term memory loss every time I awake. I feel my body eating itself from the inside, and I muster the strength to walk to the corner of a 711 gas station to beg for change. Dozens of people walk pass me and give me a smug face and stare at me as if I were a foreign animal in a cageââ¬âout on display for their amusement. Two hours pass before I collect enough money to purchase a ninety-nine cent doughnut. After satisfying my hunger, I go to my favorite location where I search for foodââ¬âa subway shop on Vasco Road. Thinking back to two hours ago, I wondered why I didnââ¬â¢t initially come to this location instead of showcasing myself at 711; my brain must have lacked oxygen. The walk from 711 to Subway is minimal; it took (takes) me one minute to arrive. I look inside the sandwich shop to reassure myself that there is only one employee working, and I dash to
Thursday, December 19, 2019
Teaching A Commitment to Lifelong Learning Essay - 532 Words
Teaching: A Commitment to Lifelong Learning Education is an ever-changing part of society. A classroom teacher is faced with new challenges and obstacles that have never been dealt with before. Students come to the classroom with different life stories. Every student has strengths and weaknesses that surface in the classroom environment. Teachers must understand and focus on utilizing each students strengths and work to improve weaknesses. Students learn in a variety of ways. The classroom must be a safe zone that appreciates students viewpoints and allows room for mistakes. When topics in the classroom are related to real-life experiences, the information is more likely to be retained. Students learn from one another. The ideasâ⬠¦show more contentâ⬠¦The word mentor can mean several things. A mentor sets guidelines by the actions that they take. A teacher can create an environment in which expectations are set for both the students as well as themselves. A teacher can show interest in a students life inside and outside the classroom. A mentor is a person that students can look up to. Creating a safe environment, being a role model, and learning to appreciate the student as a whole are all parts of being a mentor. The teacher is the key to a students attitude towards learning. The teacher has the ability to start a fire inside a student that can continue for the rest of their life. The environment in a classroom can be the determining factor to the success of a student. The teacher has the responsibility of maintaining a safe learning environment that encourages new ideas. Students must have behavioral expectations that are backed up by consequences. Expectations must be set early in order to insure classroom success. The classroom should be set up in a way that encourages group learning but also allows for individual success. Students should be expected to follow the guidelines that are established and should be aware of what happens if they dont. Starting the year off with a set management system is vital. It is easier to start out strict and lighten up then to start out soft and try to regain control. The teacher has to be committed to consistency and fairness. The wayShow MoreRelatedThe Principles Of The Early Childhood Education Program972 Words à |à 4 PagesThe faculty believes that: â⬠¢ To teach is to engage in lifelong intellectual work through the merging of academic theories and research, classroom research and practice, living in the social and political world, and studying the intellectual work of children to produce practices and knowledge in the best interest of children in a socially just, democratic society. â⬠¢ To teach is to be persistent in learning through inquiry into something or someone; such inquiry is richer and more generative whenRead MoreTeacherà ´s Professional Development Essay examples1311 Words à |à 6 PagesDuring my time on the PGDE Course both in University based learning, and more evidently during my Professional Practise placements, I have come to realise the significance of reflection within the teaching profession. Not only does reflecting on best practise benefit the childrenââ¬â¢s learning but also increases the teacherââ¬â¢s confidence and ability in making decisions and delivering lessons. ââ¬ËReflective teaching is a great deal to do with facing such features of ourselves in a constructive and objectiveRead MoreRoles Responsibilities as a Teacher1356 Words à |à 6 Pagesterms of the teaching/training cycle The Teaching/Training cycle is a model of assessment of needs, planning and review set out to guide teachers in their roles, responsibilities and boundaries. Initial assessment and the identification of individual learners needs is a crucial part of the learning journey. The initial assessment of individual needs helps to identify both learnersââ¬â¢ skills against national standards and further diagnostic testing can identify preferred learning styles. TheRead MoreWhat Is the Role and Responsibility of the Teacher in Lifelong Learning Sector770 Words à |à 4 PagesWhat is the role and responsibility of a teacher in the lifelong learning sector? The roles and responsibilities of a teacher in the field of lifelong learning sector that covers all publicly funded post-16 education outside universities are extremely varied and diverse. When examined closely the diverse roles of a teacher, trainer, assessor or tutor, seem to be associated a multitude/body of expectations. Ideally the teacher should have the ability to combine roles and responsibilities in aRead MoreMy Personal Philosophy Of Education997 Words à |à 4 Pagesfulfillment provides a positive learning environment. Developing a personal philosophy of education enables an educator to understand and communicate the underlying basis for his or her approach to education. Sharing this philosophy provides valuable information for organizational leaders and educators to evaluate the fit between an educator and an institution. With this intent in mind, my philosophy of education is described through a discussion of mission, learning theory, and personal approachRead MorePersonal Statement : Becoming Expert Teachers798 Words à |à 4 PagesApplication Three The journey in becoming an effective teacher doesnââ¬â¢t end simply with earning a degree. Kramer states, ââ¬Å"effective teachers need to commit themselves to being life-long learnersâ⬠(Kramer 2003). Teachers need to be lifelong learner in order to provide the best instruction and classroom atmosphere possible. There is always something to learn or refresh knowledge on as an educator. This week, through the use of the Garmston and Danielson articles, various websites, and organizationsRead MoreA Student A Deserving Child Essay1343 Words à |à 6 PagesIntroduction As I begin my teaching career, I will always remember that I am in a privileged position to shape and influence lives. I hope to guide my decisions, words and actions with the phrase ââ¬Å"every student a deserving childâ⬠. ââ¬Å"Every child should have a caring adult in their lives. And thatââ¬â¢s not always a biological parent or family member. It may be a friend or neighbour. Often times it is a teacher.â⬠Joe Manchin The expression ââ¬Å"every student a deserving childâ⬠means every student is deservingRead MoreEssay on Dtlls Numeracy L223 Task 2 Quality Assurance1351 Words à |à 6 Pagesimportant in education? In recent years quality assurance in education has become a very important factor in conjunction to governmental response to restore economic growth. John Hays, Minister of state for Further Education (FE), Skills and Lifelong Learning (jointly with the Department for education) has pointed out his speech on 15 June 2011, that ââ¬Å"the lack of right skills leaves people excludedâ⬠from the labour market and highlighted the importance for further educational providers in improvingRead MoreMy Philosophy Of Nursing Education770 Words à |à 4 Pagestherapeutic and of value to patients. Nurse educators facilitate students development of effective care. I believe the profession of nursing is an expression of kindness and connectivity between human beings that creates change in community. The commitment to partner with an individual, family, or population during a time of need and assist them towards healing is what true community is all about. Nurse educators partner with students to further change. I believe nurses facilitate both the restorationRead MoreEthics : The Journal Of Open And Distance Learning917 Words à |à 4 PagesAnderson, B., Simpson, M. (2007). Ethical Issues in Online Education. Open Learning: The Journal of Open and Distance Learning, 22(2), 129-138. Andersonââ¬â¢s provides insight to process improvement and design from an administrative and technology approach. It looks at complexity in an online environment that impacts physical and linguistic boundaries. The article focuses on process improvement and design from an administrative and technology approach. It looks at complexity in an online environment
Wednesday, December 11, 2019
Sex Education And The Classroom Essay Example For Students
Sex Education And The Classroom Essay In todays society there is an on going debate over sex education and its influence on our children. The question is no longer should sex education be taught, but rather how it should be taught (DeCarlo). With teenage pregnancy rates higher than ever and the imminent threat of the contraction of STDs, such as HIV, the role of sex education in the school is of greater importance now then ever before. By denying children sex education you are in a sense sheltering them from the harsh realities they are bound to encounter. Sex education has become an essential part of the curriculum and by removing the information provided by this class well be voluntarily putting our children in danger. During the teenage years every boy and girl undergo major changes in the body that most of the time need explaining. This underscores one of the most evident reasons for sexual education being taught to students. Sex education can help children to cope with the many changes caused by the onset of puberty. One such example is a females first menstruation and the uneasiness they feel. If this girl had been informed of this change prior to its onset, then her ability to accept and understand it would be greatly enhanced. Hormonal and physical changes in the body begin without warning and a child needs to know why these changes are occurring. Lindsell 2 Students are taught about the anatomy of the human body and how and why it works the way it does. Knowing and understanding how ones body works is a fundamental part any persons life and ability to gain this knowledge should not be removed. At the beginning of puberty hormones start rushing and all teenagers begin to experience sexual urges. Its not something anyone, including a parent or teacher, can control. Its a natural function of the body and has been since the beginning of time. With this hormone rush comes experimentation among teenagers. They begin to explore their bodies along with the bodies of other people. You cant prevent teenagers from having sex, no matter what you preach. If students are having sex they might as well do it the safe way. Its a way for schools to show that they actually care, says Shauna Ling-Choung (qt. Richardson When sex_ B1). Students need the support from schools to know they have somewhere to go for the good or bad. With sex education classes the students are taught about various methods of contraception, including abstinence. By teaching the students about the many types of contraception, the chance of contraceptives being used is greatly increased. Many schools have recently begun programs to distribute condoms to students in their schools in order to hopefully increase the use of condoms. A recent study shows that the availability of condoms in schools did in fact increase condom use. Condom access is a low-cost harmless addition to our current sex education programs (Richardson Condoms in_ B8). When thinking of sex education for our children, the clich, better safe than sorry should immediately come to mind. Along with teaching contraceptives to students the vital information of STDs are also Lindsell 3 taught. Currently, out of all age groups, teenagers have the highest rates of sexually transmitted diseases, with one in four young people contracting and STD by the age of twenty-one (DeCarlo). Included in the STD category is the HIV virus, which is spreading at alarming rates among our teenage population. It is believed that at least twenty percent of new patients with AIDS were infected during their teenage or early adult years. And still some school leaders are trying to remove our best means of prevention of the disease: sex education (Roye 581) Teachers are able to educate students with the correct information on the many types of sexually transmitted diseases that exist in the world today. False information about ways of contracting diseases, symptoms of and treatments of STDs, and preventative measures are weeded out and students receive the accurate information about sexually transmitted diseases. A Room Of One's Own Essay Protection of our children from sexually transmitted diseases should start in the classroom where it can be assured that the correct and critical information will be provided to .
Wednesday, December 4, 2019
Taxation Law Implications on Investment
Question: Discuss about the Taxation Law Implications on Investment. Answer: Introduction The following assignment presents tax implications on investment acquisition with respect to the provisions and regulations of Income Tax Assessment Act (ITAA), 1997 and code of conduct under TASA 2009. The report covers the discussion on permanent establishment in Australia through various brokers for Alex Tan and Ryan Tan, Singapore resident brothers. The report states the permanent establishment from Melbourne and Cambrai property operations along with the relevant tax implications on the business operation income. Further, the report presents the residential status of the brothers and the relevant tax liability in Australia with respect to the exposure in tax. Considering the acquisition of properties and investment in securities the report highlights the application of capital gain taxation rules as per ITAA 1997 for the sale of securities including the construction and demolition of townhouses and beef business. Another part of the report presents the tax implications on the disposal of the townhouses with respect to the provisions on income from other sources. The assessees planned to dispose the townhouses to raise the required funds for the improvement of property in Cambrai including the purchase of animals for re-establishment of commercial herd. In view of the principles of ITAA 1997, the report highlights the discussion on identification of operation from Cambrai property as business to avail the deduction of business losses for future years. For the purpose of contingency funding options, the report presents the analysis and tax implications for the interest deduction during the taxation year. Considering the acquisition of property and business operations of Alex and Ryan in Australia the assignment highlights the analysis of structure options for tax liability including the points of strengths and weaknesses of the possible options. Permanent establishment in Australia As per the regulations of ITAA 97, permanent establishment refers to the place at which the assessee carries the business operations or the person carries the business through an agent subjected to the permanence of the place. According to the section 6(1) ITAA, 1997 permanent establishment can be fixed business place, construction or an agency that occurs under the tax treaties of Australia. Fixed place of business consists of three components i.e. the business should be operated through a fixed or particular geographic area along with the level of permanence to the assessee (Chaudhri v FCT 2001 ATC 4214). Place is another essential component that involves facilities or sources to conduct the business activities while third component business refers to the activities to be carried on partly or wholly at the permanent place (Higgins, Omer Phillips, 2015). Similarly, construction site is regarded as permanent establishment only if the tenure of construction is more or equal to the am ount of time mentioned in the ITAA regulations. Additionally, agency refers to the permanent establishment that is controlled by the principal while activities are undertaken by the agents at a fixed place of business. Accordingly, mere use of brokers would not result in permanent establishment in Australia unless the criteria under section 6(1) ITAA 97 is duly complied with since brokers are individuals assist in acquiring the specific requirements at a given point of time against the brokerage charges (Chirico et al., 2015). Establishment and tax implication of Melbourne and Cambrai operations In the present case study, Alex and Ryan planned to acquire two properties in Australia consisting of rundown abandoned factory in a suburb of Melbourne while the other was 5000 hectare farm property near Cambrai. Considering the rules of ITAA 1997 section 6, permanent establishment refers to the place through which or the place at which a person carries the business operations. In present situation it has been observed that the two brothers decided to expand business operations in Australia and therefore planned to acquire two properties. It was decided that the property in Melbourne would be re- constructed to build townhouses while the other property in Cambrai would be repaired for improvements to carry the operations of commercial herd. It has been observed that both the properties to be acquired with the intention to create fixed place to operate business activities and not temporary. Further, the brothers themselves would conduct operations on both the properties and not throu gh any agent; therefore, ITAA 97 rule on controlling the business does not arise but regulation of TASA 2009 is applicable (Mason Harrison, 2015). Since the criteria of ITAA 1997 section 6(1) has been complied with in terms of business operations at a fixed place, the operations in Melbourne and Cambrai will be regarded as permanent establishment. Income from the business operations from permanent establishment is taxable in Australia as per ITAA 1997 if the taxpayer belongs to the treaty country if the business activity is conducted through fixed place in Australia. Further, gain or loss on sale of assets as a permanent establishment part would be taxable Under Capital Gain Taxation (CGT), ITAA 1997 including the filing of Australian income tax return (Bimonte Stabile, 2015). Since, Alex and Ryan belongs to Singapore which is a treaty country and the operations on property held as permanent establishment in Australia, the brothers are liable to pay taxes on income from such operations as per ITAA 1997. Residency of the brothers and tax exposure in Australia The brothers would be considered as Australian resident for taxation purpose if they are actually present in the country for 183 days or more either continuously or with splits whereas the residential status of permanent establishment would be separate entity (Johnson Poterba, 2016). In the given case, the length of the two brothers stay in Australia is not mentioned clearly hence it can be said that if their stay is more than 183 days then Alex and Ryan would be considered as Australian resident. Accordingly, the brothers would be liable to pay income taxes arise from operations in Australia including any other income arising in the country. Moreover, permanent establishment is regarded as a separate entity hence, the income from such operations would be taxable as business income under Australian taxation system. The asset income i.e. loss or gain from sale of assets employed in permanent establishment operations would be taxable under Capital Gain Taxation. Application of CGT rules Profit on sale of shares is taxable under CGT rules, ITAA 1997 if the shares held by the taxpayer as an investment either for short- term or for long- term. In case the shares are held for long term then the cost element is reduced by applying indexation method at a specific taxation rate as per ITAA 97. On the contrary, if the shares held for short- term period then the indexation method would not be applicable for reducing the cost of acquiring shares. Moreover, the income on sale of shares acquired under business trading then profit or loss from the sale of such shares would be considered as ordinary business income. Besides, the net assets of the brothers throughout South East Asia valued to $7.5 million and acquired from their father valued to $1 million that is located in Singapore would be taxable as per the Singapore taxation system (Pomeranz, 2015). For the purpose of demolition and construction of townhouses the brothers are eligible to claim deduction if they have main residence in Australia as per their choice under section 118-150 ITAA 97 (Ndikumana, 2015). Since the brothers do not own any main residence in Australia, they are entitled to claim exemption for the part of townhouse to be used for residential purpose. Further, disposal of townhouses and beef business would constitute the tax liability for the brothers according to ordinary business income under Australian Income Tax since the sale of townhouses and beef business would be done as a part of business operations. Share portfolio Amount $ (million) Sales proceeds 1.75 Less: Brokerage 0.02 Less: Initial value of shares 0.63 Gain/ (loss) on sale of shares 1.11 (Source: Created by author) Alex and Ryan are required to pay tax on the income from sale of shares under CGT ITAA 1997 at the rate of 33.33% as long-term assets. However, the brothers are eligible to claim 50% deduction on the taxable amount. Tax Implication on disposal of townhouses The purpose of acquiring the property, construction of townhouses including the disposal was to earn profit and to raise funds in regular intervals for the brothers in Australia. The intention of raising funds includes the generation of funds to carry out improvement and repair work on Cambrai property to re-establish commercial herd. Further, the intention to sell the townhouses involves profit earning and to raise funds at regular intervals hence, the income will be taxed as ordinary business income. Property valuation (profit/ loss) Cost of Fitzroy block 1.25 Brokerage and fees 0.02 Demolition cost 0.26 Cost of subdivision 0.04 Construction Cost 2.40 Interest cost (annual) 0.04 Total Cost 4.00 Less: Estimated sales proceeds 2 undeveloped blocks 0.65 6 town houses 4.80 2 residence town houses 0.68 Total Sales 6.13 Estimated Profit (Total Sales- Total Cost) 2.13 (Source: Created by author) Computation on expenses and expected income from Melbourne property reflected expected income, therefore the brothers are eligible to pay tax on income u/s 6-5 ITAA 97 in the year it is actually earned. Tax implication on operations from Cambrai property Alex and Ryan acquired the property at Cambrai in order to re-establish the operations of commercial herd therefore, it will be considered as ordinary business under permanent establishment. In view of the decided case of Liftronic Pty Ltd v FC of T (Liftronic), section 6-5 of ITAA 97, it was concluded that the income from the property as a business operation and with the intention to earn profit was subjected to ordinary income tax. Accordingly, all the expenses related to acquisition of property in Cambrai would be allowed as deduction under ordinary business taxation section 6-5 ITAA 97. Further, the losses from the commercial herd operation would be considered as deduction for business losses in subsequent years. Alex and Ryan planned and decided to consider contingency funding for the purpose of conducting business operations on the Australian properties that is created to meet the expenditure in urgent time period. Accordingly, amount of interest incurred to borrow contingency funding would be allowed as deduction from taxability provided the amount of funds are utilized only for considering business operation and not for any other personal purpose as per section 6-5 ITAA 97. In the case judgment of Dixon J in Sun Newspaper Ltd and Associated Newspapers Ltd v FC of T, CLR 337 it was decided that if expenses for acquiring funds are recurring in nature then it would be considered as revenue in nature. Purchase price of Cambrai property 3.25 Brokerage and fees 0.06 Repairs 0.85 Capital improvements 0.50 Depreciation @25% 25% on (3.25+0.85+0.50) 1.15 Interest expenses 0.06 Total cost 5.87 Total Revenue in the initial year Nil Total Loss 5.87 (Source: Created by author) Loss from the Cambrai Property during the initial years would be considered for adjusting with the profit from Melbourne property, since both constitutes the criteria of permanent establishment. Business structure options In the given case study, it has been stated that the brothers are considering different business structure to utilize the property for business operations activities in Australia along with the consideration of borrowing loan funds. One option of acquiring loan fund is acquisition from the Singapore head office while the other option is to borrow the loan funds from the Melbourne branch of Singapore bank. In case the brothers acquire funds from Singapore head office then they would be able to save interest charges whereas if the funds borrowed from Singapore bank, Melbourne branch they will be entitled to claim interest deduction. In case of John Fairfax Sons Pty Ltd v FC of T, CLR 30, advantages for borrowing the loan amount and deduction of interest charges was considered. Further, conducting the business operations under one company structure provides several benefits along with certain disadvantages with respect to the tax implications. In case the company is incorporated in Singapore, the brothers would still be entitled to pay tax in Australia due to the rules of permanent establishment (Du Zhang, 2015). However, if the company is incorporated in Australia then the brothers will be entitled to receive benefits on DTAA being the owners from a treaty country, Singapore. On the contrary, if the brothers consider the business property as two separate organizations as wholly owned subsidiary then the compliance of accounting standards on consolidation financial statements would be mandatory. It has been mentioned that the brothers do not plan to consolidate two companies but if they are willing to operate the business as wholly owned subsidiary then it is mandatory to follow the consolidation accounting principles. Additionally, in case of partnership business structure the business income is taxable in the hands of the partners while the partnership tax return is required to be filed to declare the relevant incomes and deductible expenses. The partners are liable to pay taxes on income from partnership business as per the percentage of share that increases their individual tax liability as per Australian Taxation System. Moreover, in case of capital gain taxes each partner is liable to pay taxes according to the share of asset each partner owns as the verdict formed in Scott v FC of T (2002) 50 ATR 1235ATC. Accordingly, the tax liability of the individual partners becomes higher while the deduction for partners salary is also not allowable in the partnership business income. Considering the trust structure in Australia, it is not regarded as a separate taxable entity whereas it is important to file the tax return. According to ITAA 97, beneficiaries of the trust entitled to declare the income and required to pay the tax liability in their books in compliance with Division 30 TASA 2009. Recommendation In view of all the business structure provided above, it has been observed that organization as two separate entities under wholly owned subsidiary is not recommended since it incorporates several accounting and taxation principles. Additionally, incorporation of business as one company requires compliance of several regulations but the taxation rate is comparatively lower i.e. 30%. On the other side, the tax rate for individuals as applicable in case of partnership business is based on progressive rates between 0 to 45% including the tax liability under trust business structure. Considering the tax implications of all the business structures it can be said that the tax liability for a single company is the lowest however, it includes compliance of several regulations as per accounting principles and standards. Besides, partnership business has several advantages with respect to the acquisition of fund, business-controlling responsibility, management of business expenses and other sh are of profits and liability. Moreover, one of the major drawbacks of partnership business is the burden of tax liability on partners that can be up to 45%. Therefore, it is recommended that Alex and Ryan should consider one company business structure to operate the business operations from the properties in Australia. Conclusion In view of the tax implications on operations in Australia, it can be concluded that Alex and Ryan are eligible to claim the tax liability under ITAA as permanent establishment. Further, the brothers are eligible to claim deduction on loss as ordinary business from Cambrai property since it is permanent establishment while the profit on sale of shares is taxable under CGT ITAA 97. Considering several business structure on operations from property, incorporation of property as single company has been recommended since the tax liability is comparatively lower along with the accounting and expense deduction advantages. Reference List Bimonte, S., Stabile, A. (2015). Local taxation and urban development. Testing for the side-effects of the Italian property tax.Ecological Economics,120, 100-107. Chirico, M., Inman, R. P., Loeffler, C., MacDonald, J., Sieg, H. (2015). An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love. InTax Policy and the Economy, Volume 30. University of Chicago Press. Du, Z., Zhang, L. (2015). Home-purchase restriction, property tax and housing price in China: A counterfactual analysis.Journal of Econometrics,188(2), 558-568. Higgins, D., Omer, T. C., Phillips, J. D. (2015). The influence of a firm's business strategy on its tax aggressiveness.Contemporary Accounting Research,32(2), 674-702. Johnson, W. T., Poterba, J. M. (2016). The effect of taxes on shareholder inflows around mutual fund distribution dates.Research in Economics,70(1), 7-19. Mason, C. M., Harrison, R. T. (2015). Business angel investment activity in the financial crisis: UK evidence and policy implications.Environment and Planning C: Government and Policy,33(1), 43-60. Ndikumana, L. (2015). International Tax Cooperation and Implications of Globalization.Global Governance and Rules for the Post-2015 Era: Addressing Emerging Issues in the Global Environment.Bloomsbury Academic, 73-106. Pomeranz, D. (2015). No taxation without information: Deterrence and self-enforcement in the value added tax.The American Economic Review,105(8), 2539-2569.
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