Results 111 to 120 of about 1,084,624 (343)

Tax Rate and Tax Base Competition for Foreign Direct Investment [PDF]

open access: yes
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point
Horst Raff, Peter Egger
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

Redistributive effects in a dual income tax system [PDF]

open access: yes
Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns
Arnaldur Sölvi Kristjánsson
core  

Ohio Can Design a Leading Prepaid Debit Card for State Tax Refunds: New Approach Can Save Millions, Help Under-Banked Families [PDF]

open access: yes, 2012
Over the last few years, state governments have begun issuing prepaid debit cards rather than paper checks for government payments to individuals. Unemployment compensation, supplemental food assistance (referred to as SNAP or food stamps), and most ...
David Rothstein
core  

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

Tiling Robotics: A New Paradigm of Shape‐Morphing Reconfigurable Robots

open access: yesAdvanced Intelligent Systems, EarlyView.
Tiling robotics is a novel paradigm of shape‐morphing reconfigurable robots, defining them as polyform‐inspired machines capable of transforming between at least two polymorphic shapes. Various reconfiguration‐enabling and locomotion mechanisms of tiling robots are comparatively analyzed, with the electromechanical developments, along with a proposed ...
S. M. Bhagya P. Samarakoon   +2 more
wiley   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

Outsourcing and Optimal Nonlinear Taxation: A Note [PDF]

open access: yes
This paper addresses outsourcing in the two-type optimal income tax model. If the government is able to control outsourcing via a direct tax instrument, outsourcing will not affect the marginal income tax structure.
Erkki Koskela, Thomas Aronsson
core  

Home - About - Disclaimer - Privacy