Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of...

The Family Assistance Tax Credits provide income-tested (and in some cases work-tested) financial assistance for families with financially dependent children who are living at home. This paper describes the evolution and operation of the Family Assistance programmes. This description clarifies...

This paper is a stock take of the financial incentives to work present in New Zealand's social assistance system. The purpose of this paper is to provide a basis for research on problems facing the social assistance system and dilemmas that would be likely to arise when considering potential...

Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of...

Effective Marginal Tax Rates (EMTRs) reflect the interaction of the personal income tax scale, main benefits, and supplementary benefits. They show how a dollar increase in gross income translates to an increase in income in the hand (after taxation and the withdrawal of income-tested...

The Family Assistance Tax Credits provide income-tested (and in some cases work-tested) financial assistance for families with financially dependent children who are living at home. This paper describes the evolution and operation of the Family Assistance programmes. This description clarifies...

This paper is a stock take of the financial incentives to work present in New Zealand’s social assistance system. The purpose of this paper is to provide a basis for research on problems facing the social assistance system and dilemmas that would be likely to arise when considering potential...

The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate narrative documents and why, how, and whether users react thereto. To...