Results 121 to 130 of about 4,606,840 (319)

Capital Gains: Its Recent, Varied, and Growing (?) Impact on State Revenues [PDF]

open access: yes, 2003
In this report, we analyze the impact of capital gains on the recent fall-off in state individual income tax revenues. Given the growing importance of the individual income tax, we analyze the impact of capital gains on state tax revenues since 1989 to ...
David L. Sjoquist, Sally Wallace
core  

Maximize the Electrocatalytic Activity of Pt Toward Ethanol Oxidation via Engineering PdPt1 Single‐Atom Alloy Skin

open access: yesAdvanced Materials, EarlyView.
Maximizing atomic utilization of Pt is crucial for efficient electrocatalysis. We constructed a tensile‐strained PdPt1 single‐atom alloy (SAA) skin by implanting atomically dispersed Pt onto the surface of intermetallic Pd5Bi3 core‐ultrathin Pd shell octahedrons, fully exposing active Pt atoms to boost ethanol oxidation electrocatalysis.
Wen Chen   +11 more
wiley   +1 more source

Typology of efficiency of functioning of enterprise

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
Measuring and estimation of the efficiency of functioning of enterprises of agrarian sector traditionally performed by applying only some of its types, which focuses mainly on operating activity.
I.I. Svitlyshyn
doaj  

Conditional conservatism and cost of capital. [PDF]

open access: yes
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Lara, Juan Manuel   +2 more
core  

Modeling continuous-time financial markets with capital gains taxes [PDF]

open access: yes, 2007
We formulate a model of continuous-time financial market consisting of a bank account with constant interest rate and one risky asset subject to capital gains taxes.
Ben-Tahar, Imen   +2 more
core  

Energy‐Efficient, Sustainable Cascade Glucose Electrooxidation into Glucaric Acid

open access: yesAdvanced Materials, EarlyView.
This study presents a tandem system that efficiently converts glucose into glucaric acid while generating renewable electricity. By decoupling the oxidation process into two cascaded steps, the system achieves an overall 90% Faradaic efficiency and 80% conversion efficiency at ∼0.6 VRHE, significantly reducing energy consumption compared to traditional
Mingming He   +15 more
wiley   +1 more source

The Disposition Effect and Momentum [PDF]

open access: yes
Prior experimental and empirical research documents that many investors have a lower propensity to sell those stocks on which they have a capital loss. This behavioral phenomenon, known as 'the disposition effect,' has implications for equilibrium prices.
Bing Han, Mark Grinblatt
core  

Recent Progress on Flexible Multimodal Sensors: Decoupling Strategies, Fabrication and Applications

open access: yesAdvanced Materials, EarlyView.
In this review, we establish a tripartite decoupling framework for flexible multimodal sensors, which elucidates the underlying principles of signal crosstalk and their solutions through material design, structural engineering, and AI algorithms. We also demonstrate its potential applications across environmental monitoring, health monitoring, human ...
Tao Wu   +10 more
wiley   +1 more source

Dividend and Capital Gains Taxation in a Cross-Section of Firms [PDF]

open access: yes
I reconsider the effect of capital income taxation on firm size and firm growth by embedding the nucleus theory of firm development of Sinn (1991) into a framework of monopolistic competition with new firm creation.
Martin D. Dietz
core  

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