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Purpose: The objective of the research is to explore the factors influencing the non-adoption of extensible Business Reporting Language (XBRL) technology. Design/Methodology: This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative importance of...
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Poll taxes, while simple in concept, have a regressive effect and unsurprisingly are usually unpopular for this reason which is why they are not commonly used today. Poll taxes were imposed in 19th century New Zealand, with one of the earliest being a form of poll tax imposed by the Nelson...
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