Results 21 to 30 of about 362,938 (290)
Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility [PDF]
, 2009 The influence of capital gains taxes on investment decisions is a central issue of accounting and public finance research. However, the implications of capital gains taxes on investors' willingness to invest in irreversible projects with entry and exit ...
Niemann, Rainer, Sureth, Caren
core +4 more sources
Is a transactions tax an effective means to stabilize the foreign exchange market?
PSL Quarterly Review, 2012 The desirability of a transactions tax in the foreign exchange market, or Tobin tax, depends on whether the tax deters short-term, destabilizing trade.
Andrea Terzi
doaj +1 more source
TAX MANAGEMENT IN CROSS-BORDER MERGERS
Ekonomia i Prawo, 2011 Tax management is one of the essential aspects of mergers. Mergers of companies that are residents of different Member States are not hampered by disadvantages arising from the tax provisions; it applies to income-, capital-, as well as to value added ...
Marcin Jamroży
doaj +1 more source
THE REVENUES FROM TAXATION OF HOUSEHOLD CAPITAL IN EU MEMBER STATES. EVOLUTIONS AND EFFECTS AT THE MACROECONOMIC LEVEL [PDF]
Financial StudiesIn this paper, we consider the analysis of tax revenues from household capital at the level of EU states, in the period 2015-2023, respectively, those regarding property taxation, capital gains from the population/ individuals, as well as the effects of ...
Nicoleta Mihăilă
doaj +1 more source
Reducing the Deficit by Increasing Individual Income Tax Rates [PDF]
, 2012 Estimates impact on debt-to-GDP ratio of raising all individual income tax rates, including the capital gains tax; raising the top three rates and leaving capital gains rate unchanged; and raising the top two rates and leaving capital gains ...
Eric J. Toder +2 more
core
Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source
Capital gains in economic theory and national accounting
PSL Quarterly Review, 2013 Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital ...
J. STEINDL
doaj +1 more source
Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives
Advanced Energy Materials, EarlyView.Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu +5 more
wiley +1 more source
Advanced Energy Materials, EarlyView.This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei +21 more
wiley +1 more source
Sustainable Business and Society in Emerging EconomiesPurpose: This paper investigates how taxation affect financial performance of quoted manufacturing companies based on evidence from Nigeria, using emphasis on Companies Income Tax, Information Technology Tax, Capital Gains Tax, and Education Tax.
Kayode David Kolawole
doaj +1 more source