Results 31 to 40 of about 5,836,346 (343)

Impact of direct and indirect taxes on economic development: A comparison between developed and developing countries

Cogent Economics & Finance, 2022
Taxes have extraordinary roles in any country’s economic development and policymaking. This study extends prior studies by investigating the impact of direct and indirect taxes on the economic development of 47 developed and 90 developing countries.
Taufik Abd Hakim, A. Karia, J. David, Rainah Ginsad, Norziana Lokman, Salwa Zolkafli   +5 more
semanticscholar   +1 more source

The Direct Tax of 1861

The Quarterly Journal of Economics, 1889
Quarterly Journal of Economics, vol. III, July 1889, pp. 436-461. ; Signed at end: Charles F. Dunbar. ; Mode of access: Internet.
openaire   +2 more sources

Tax policy and foreign direct investment [PDF]

Journal of Public Economics, 1985
Abstract This paper examines the implications of the ‘residence’ approach to taxing foreign source income such as employed by the United States. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should affect ...
David Hartman, David Hartman
openaire   +2 more sources

Cost‐effectiveness of low dose colchicine prophylaxis when starting allopurinol using the “start‐low go‐slow” approach for gout: evidence from a non‐inferiority randomised double‐blind placebo‐controlled trial.

Arthritis Care &Research, Accepted Article.
Objective The aim of this study was to investigate the cost‐effectiveness of low‐dose colchicine prophylaxis for preventing gout flares when starting allopurinol using the “start‐low go‐slow” approach. Methods Participants with gout, fulfilling the American College of Rheumatology recommendations for starting urate‐lowering therapy and with serum urate
Yana Pryymachenko, Ross Wilson, Nicola Dalbeth, J. Haxby Abbott, Lisa Stamp   +4 more
wiley   +1 more source

The Direct Incidence of Corporate Income Tax on Wages [PDF]

SSRN Electronic Journal, 2010
A stylised model is provided to show how the direct effect of corporate income tax on wages can be identified in a bargaining framework using cross-company variation in tax liabilities, conditional on value added per employee. Using data on 55,082 companies located in nine European countries over the period 1996–2003, we estimate the long run ...
Wiji Arulampalam, Michael P Devereux, Giorgia Maffini   +2 more
openaire   +6 more sources

Optimized Strategy for Fabricating High‐Aspect‐Ratio Periodic Structures Over Large Areas Using ps‐Direct Laser Interference Patterning

Advanced Engineering Materials, EarlyView.
Picosecond direct laser interference patterning (DLIP) enables precise microstructure fabrication on stainless steel. Using a multiscan approach, high‐aspect‐ratio patterns are achieved. Fluence influences structure growth and homogeneity, with smaller periods yielding better uniformity.
Fabian Ränke, Marcelo Sallese, Marcos Soldera, Ignacio Tabares, Flavio Soldera, Andrés Fabián Lasagni   +5 more
wiley   +1 more source

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source

A Deployable 4D Printed, Mucoadhesive and Magnetically Guided Patch for Local Therapy of Gastric Cancer

Advanced Healthcare Materials, EarlyView.
A new perspective for treatment of gastric cancer is proposed utilizing 4D printing to develop shape morphing, deployable, and magnetically guided local drug releasing patches. The deployed patches are envisioned to adhere at the tumor site to locally deliver high drug amounts.
Dina B. Mahmoud, Martin Börner, Christian Wölk, Michaela Schulz‐Siegmund   +3 more
wiley   +1 more source

Advanced Materials in Responsible Electronics: Innovations for Sustainability, Health, and Circularity

Advanced Materials Technologies, EarlyView.
Contemporary electronic devices produce significant waste, harming ecosystems. Innovation in design, consumption, materials, and end‐of‐life management is crucial. This review explores advanced materials for sustainable and responsible electronics, highlighting their potential to reduce environmental and health hazards while improving device ...
Rawan Omar, Jiawei Yang, Tan‐Phat Huynh, Kiran Gulia, Sooyun Caroline Tavolacci, Weiwei Wu, Yan Wang, Hossam Haick   +7 more
wiley   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

Advanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour, Elnaz Irannezhad, Rodney A. Stewart, Oz Sahin   +3 more
wiley   +1 more source