Historical child welfare policies explicitly aimed to exterminate Indigenous culture and disrupt tribal cohesion. The remnants of these policies form the foundation for the contemporary child welfare system. These policies view the child as an isolated and interchangeable asset, over which...

If you ask anyone in the ATO what do the three C's stand for, they would quickly tell you, "consultation, collaboration and co-design." It's not just a mantra, it's a corporate value.We live this value through our 50 plus consultative and advisory forums

This paper is intended as a chapter in a book on EU taxation. The target audience is business school students who have a few, general notions of accounting, tax and law. It explains the parent subsidiary directive and the EU's efforts to avoid the problems associated with international double...

Despite this phenomenal success and the Biden administration’s strong support, a divided Congress narrowly failed to extend these enhancements to 2022. The adverse impact was immediate. The January 2022 monthly child poverty rate increased by more than 40 percent to 17 percent in January 2022,...

Die vorliegende Studie untersucht die Existenz der sogenannten "Kinderstrafsteuern" für die Bundesrepublik Deutschland für die Jahre 1990 bis 2002 und quantifiziert das damit verbundene Ausmaß der finanziellen Belastung von Familien mit Kindern gegenüber Kinderlosen. - Nach Darstellung der...