Results 61 to 70 of about 1,084,624 (343)
Nonlinear regression in tax evasion with uncertainty: a variational approach [PDF]
One of the major problems in today's economy is the phenomenon of tax evasion. The linear regression method is a solution to find a formula to investigate the effect of each variable in the final tax evasion rate. Since the tax evasion data in this study
Ayob, Masri+5 more
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Abstract This paper employs machine learning to determine which preferential trade agreement (PTA) provisions are relevant to agricultural trade patterns and the factors that may influence their adoption. Utilizing the three‐way gravity model, we apply plug‐in Lasso regularized regression to pinpoint predictive PTA provisions for agricultural trade ...
Stepan Gordeev+3 more
wiley +1 more source
Abstract This paper employs the data envelope analysis (DEA) to assess technological progress and its impact on agricultural total factor productivity (TFP) across 18 the Organization for Economic Cooperation and Development (OECD) countries from 1973 to 2015.
Yu Sheng
wiley +1 more source
This study investigates the impact and cost‐competitiveness of rooftop solar power in a highly hydropower‐driven northern energy system toward 2050. The role of rooftop photovoltaics (PV) is assessed under different energy transition pathways and through a sensitivity analysis aiming to disclose important barriers to PV investments in the energy system.
Stine Fleischer Myhre, Eva Rosenberg
wiley +1 more source
The Apportionment of "Direct Taxes": Are Consumption Taxes Constitutional?
In debates about reorienting the American revenue system, nearly everyone assumes the Constitution is irrelevant. With few exceptions, the tax provisions in the original Constitution - particularly the direct-tax apportionment rule and the uniformity rule - have been interpreted to be paper tigers. And in only one major case has the Sixteenth Amendment,
openaire +2 more sources
This article examines the efficiency and cost‐effectiveness of green hydrogen production strategies: direct and indirect, with and without battery. Results show that the indirect configuration with battery yields the highest hydrogen production and profitability. The study discusses technical, energetic, and economic trade‐offs, providing insights into
Alfonso González del Valle+2 more
wiley +1 more source
The Efficiency of Direct Payments versus Tax Reductions under Uncertainty [PDF]
This paper analyzes the optimal behavior of farmers in the presence of direct payments and uncertainty. In an empirical analysis for Switzerland, it confirms previously obtained theoretical results and determines the magnitude of the theoretical ...
Goetz, Renan U.+2 more
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Hydrogen is an energy carrier, produced from renewable and nonrenewable resources. It can be stored in a variety of materials and transported to distant locations. This article reviews progress in hydrogen technology by looking at environmental and economic impact, cost analysis, and policy support at government level as way forward for bringing it to ...
Xuexue Pan+5 more
wiley +1 more source
The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? [PDF]
Reint Gropp, Kristina Kostial
openalex +3 more sources
Shifting the tax burden: from direct to indirect tax. [PDF]
A consumption tax amounts to exempt savings from taxation. As such, it would have important distributional effects, first of all from the poor to the rich, but also towards capital intensive industries; and intergenerational, away from the very young ...
Fitoussi, Jean-Paul
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