Results 91 to 100 of about 776,340 (305)

FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]

open access: yes
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
core   +1 more source

Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency

open access: yesAdvanced Materials, EarlyView.
This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally   +2 more
wiley   +1 more source

HUMAN CAPITAL REPRODUCTION: THEORETICAL ASPECTS

open access: yesRussian Journal of Economics and Law, 2009
The article views the notion of human capital as a means of an individual's life activity in the unity of its economic, ecological and social constituents. The expenses and gains, connected with investments into the human capital, are shown.
M. Sergreyev, S. Gafurov, L. Guryanova
doaj  

The capital gains tax: A curse but also a blessing for venture capital investment [PDF]

open access: yes
This article documents a statistical association between the number and success of venture capital investments and the capital gains tax rate. To do this, we analyze investment data and taxes of 32 countries from 2000 to 2010. In our data, higher capital
Achleitner, Ann-Kristin   +2 more
core  

Positively Charged Polymer‐Brush MOFs for Large‐Area, Pressure‐Resistant Gas Separation Membranes

open access: yesAdvanced Materials, EarlyView.
A universal POPA strategy enables positively charged polymer‐brush MOFs with self‐adaptive interfacial interlocking to resist aggregation under fast processing. This design ensures seamless dispersion within large‐area selective layers, achieving 1 m‐wide roll‐to‐roll fabrication of pressure‐resistant MMCMs with tunable CO2 separation performance ...
Yi Yang   +11 more
wiley   +1 more source

"What's Missing from the Capital Gains Debate? Real Estate and Capital Gains Taxation" [PDF]

open access: yes
The recent enactment of a capital gains tax cut resulted, according to Hudson and Feder, from the absence of a true appreciation or consideration of the real beneficiaries of such a cut, probable actual effects, the distinction between productive and ...
Kris Feder, Michael Hudson
core  

Multifunctional Bio‐Based Packaging for Perishable Foods: Structural Design, Scalable Fabrication, and Versatile Applications

open access: yesAdvanced Materials, EarlyView.
An overview of design principles and scalable fabrication strategies for multifunctional bio‐based packaging. Radiative cooling films, modified‐atmosphere films/membranes, active antimicrobial/antioxidant platforms, intelligent optical/electrochemical labels, and superhydrophobic surfaces are co‐engineered from material chemistry to mesoscale structure
Lei Zhang   +6 more
wiley   +1 more source

The Measurement of TFP in Argentina, 1990-2004: A Case of the Tyranny of Numbers, Economic Cycles and Methodology [PDF]

open access: yesInternational Productivity Monitor, 2008
The aim of this study is to examine the main sources of growth in Argentina for the period 1990-2004 in order to identify the dominant growth profile: either extensive, which is associated with factor accumulation and utilisation, or intensive, which is ...
Ariel Coremberg
doaj  

Taxing Options: Do Ceos Respond To Favorable Tax Treatment Of Stock Options? [PDF]

open access: yes
CEO stock option compensation increased tremendously during the 1990s. During this period, the spread between the marginal income and capital gains tax rates increased substantially, creating the potential for tax avoidance.
Martin Gritsch, Tricia Coxwell Snyder
core  

Advanced Separators for Liquid and Quasi‐Solid Lithium Rechargeable Batteries: Design and Development

open access: yesAdvanced Materials, EarlyView.
This review traces the evolution of lithium‐ion battery separators from passive barriers to multifunctional components central to cell safety and performance. Polymer‐ceramic hybrids, nanofiber architectures, and bio‐derived membranes deliver ionic conductivities above 3 mS cm−1, thermal stability beyond 200 °C, and effective suppression of lithium ...
Karthik Vishweswariah   +5 more
wiley   +1 more source

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