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Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis.
Heliyon
January 2025
IU International University of Applied Sciences Germany, Erfurt; Open Access Publication Enabled By IU International University of Applied Sciences, Germany.
The present study addresses a previously unexamined question of whether the calculation of income tax in the case of foreign tax credits violates constitutional law. Methodologically, this is investigated via quantitative analysis. As part of a quantitative analysis it is shown that the current method of calculating income tax when offsetting foreign taxes violates constitutional law in the form of the subjective net principle, as the taxpayer loses part of the tax-effective basic allowance deduction due to the calculation method; thus, the minimum subsistence level is no longer fully exempt from taxation with income tax.
View Article and Find Full Text PDFThe stigma of underperformance in assessment and remediation.
Adv Health Sci Educ Theory Pract
October 2024
Centre for Research & Assessment in Digital Learning (CRADLE), Deakin University, Geelong, VIC, Australia.
The stigma of underperformance is widely acknowledged but seldom explored. 'Failure to fail' is a perennial problem in health professions education, and learner remediation continues to tax supervisors. In this study, we draw on Goffman's seminal work on stigma to explore supervisors' accounts of judging performance and managing remediation in specialty anesthesia training in Australia and New Zealand.
View Article and Find Full Text PDFCorporate income tax, IP boxes and the location of R&D.
Int Tax Public Financ
January 2024
Faculty of Economics and Business, Goethe University Frankfurt, 60323 Frankfurt (Main), Germany.
We discuss corporate tax effects on multinationals' R&D. Theoretically, we find that a host country's tax increase may boost local R&D expenditure: while R&D becomes deductible at a higher rate, this higher rate may not apply to all R&D returns. First, as R&D creates a public good within the MNE, some R&D returns are taxed at other countries' tax rates.
View Article and Find Full Text PDFExploring confidence in financial planning topics among care partners of persons living with dementia.
Dementia (London)
November 2024
Department of Health & Wellness Design, Indiana University Bloomington, USA.
Objective: Care partners of persons living with dementia perform significant financial planning in partnership with the person for whom they care. However, research is scarce on care partners' confidence and experiences with financial planning. The purpose of this study was, first, to quantify care partners' confidence across different financial planning topics.
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