Results 181 to 190 of about 1,084,624 (343)
Tax Enforcement and Tax Havens under Formula Apportionment [PDF]
In this paper, we consider optimal tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities.
Becker, Johannes, Fuest, Clemens
core
Undeclared work in agriculture: characteristics, estimation methods, and underlying causes. [PDF]
Giordani G, Giarè F, Severini S.
europepmc +1 more source
Production of a nutrient enriched biochar: a techno‐economic feasibility analysis
Abstract A techno‐economic feasibility analysis was conducted for a biomass pyrolysis plant that utilized Eucalyptus to produce fertilizer‐enriched biochar. Key parameters – biomass throughput, fertilizer loading, and selling price – were optimized for financial viability using net present value (NPV), internal rate of return (IRR), return on ...
Brendon Trollip, Ryan David Merckel
wiley +1 more source
Direct Taxation - Directions of Harmonization [PDF]
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals.
Narcis Eduard MITU
core
Estimating the Fiscal Value of Children Conceived from Assisted Reproduction Technology in Australia Applying a Public Economic Perspective. [PDF]
Connolly M+3 more
europepmc +1 more source
Abstract 2‐Phenylethanol (2‐PE) is an alcohol with a rosy scent, commonly used as a fragrance, flavoring agent, and preservative in food and cosmetics. This study evaluates 2‐PE bioproduction using apple pomace and whey as low‐cost, biobased substrates for the growth of the yeast strain Kluyveromyces marxianus CBS600.
Fernanda Thimoteo Azevedo Jorge+7 more
wiley +1 more source
Modulation of dendritic cell functions by HTLV-1 with DCs able to direct the presentation of Tax through infected T cells, live virus, and the Tax protein [PDF]
Sharrón L Manuel+4 more
openalex +1 more source
Tax Harmonization and Tax Competition in Europe [PDF]
Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates
Hans-Werner Sinn
core
Unveiling the Public Economic Burden of Migraine in Argentina. [PDF]
Orlović Z+6 more
europepmc +1 more source
Abstract Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia+3 more
wiley +1 more source