The emergence of a new techno‐eonomic paradigm : The age of Information and Communication Technology (ICT) [PDF]
, 2002 US technological leadership and domination of the world economy were further enhanced by the extraordinarily rapid rate of technical change and output growth in the semiconductor, computer, and telecommunications industries in which American firms played
Freeman, Chris, Louçã, Francisco
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, 2021 Article history: Received: July 2, 2020 Received in revised format: September ...
L. O. Anto +3 more
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On the vanishing and exploding gradient problem in Gated Recurrent Units
IFAC-PapersOnLine, 2020 Recurrent Neural Networks are applied in areas such as speech recognition, natural language and video processing, and the identification of nonlinear state space models. Conventional Recurrent Neural Networks, e.g. the Elman Network, are hard to train. A
Alexander Rehmer, A. Kroll
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The Criminality of Tax Planning [PDF]
, 2023 In recent years, the federal government has adopted an aggressive prosecution policy that targets tax advisors who help their clients evade taxes. Increased prosecutions coupled with the present-day sophistication of tax practice call for a critical ...
Kwon, Michelle M.
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Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules [PDF]
, 2021 Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2021.Background: The foreign remuneration exemption contained in Section 10(1)(o)(ii) of the Act was capped at R1.25 million with effect from 1 March 2020.
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Liliput oder Leviathan? Der Staat in der globalisierten Wirtschaft [PDF]
, 2017 Globalization is often seen to result in a smaller (Lilliput) or larger (Leviathan) state. But future public activity will be more flexible. People have multiple identities.
Frey, Bruno S.
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Designing economic instruments for the environment in a decentralized fiscal system [PDF]
When external effects are important, markets will be inefficient, and economists have considered several broad classes of economic instruments to correct these inefficiencies.
Alm, James, Banzhaf, H. Spencer
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Winners and Losers of Tax Competition in the European Union [PDF]
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.
Enrique G. Mendoza, Linda L. Tesar
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Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk [PDF]
, 2021 This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states.
Croneberg, Richard
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A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility [PDF]
Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue.
Enrique G. Mendoza, Linda L. Tesar
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