This paper provides an overview of a research project designed to develop a model of a personal income tax (“PIT”) system for Australia that is capable of commanding widespread expert and community support while still delivering the expected revenue flow and tax policy objectives that are...

This article aims to examine the impact of tax corruption on private sector development in Vietnam. It is motivated by two separate but related considerations. First, despite the seriousness of the phenomenon of corruption, there is a paucity of rigorous empirical research of corruption,...

Despite the Government’s recognition of the serious threat of uncontrolled corruption to the legitimacy and long-term survival of the current political system, Vietnam is still struggling to translate its policies and comparatively strong legislative framework into practice. There exists...

Corruption has been found to have complex effects on firm innovation.Limited theoretical and empirical evidence to date has been rather inconclusive. This study employs econometric estimation techniques to analyze data from small and medium manufacturing enterprises in Vietnam to assess the...

To complement the evidence-based practice paradigm, the authors argued for a core outcome measure to provide practice-based evidence for the psychological therapies. Utility requires instruments that are acceptable scientifically, as well as to service users, and a coordinated implementation of...

This study extended client-focused research by using the nearest neighbor (NN) approach, a client-specific sampling and prediction strategy derived from research on alpine avalanches. Psychotherapy clients (N = 203) seen in routine practice settings in the United Kingdom completed a battery of...