Results 101 to 110 of about 236,197 (358)

A "Double Dividend", After All? [PDF]

open access: yes
The consensus view among economists seems to be that a green tax reform is unlikely to be associated with a "double dividend" (Bovenberg 1998). However, the results derived in the present paper suggest that this view needs to be qualified. We demonstrate
K.J. Munk
core  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options [PDF]

open access: yes, 2016
There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there ...
Holzmann, Robert
core  

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli   +2 more
wiley   +1 more source

Efficient Preparation of Homogenous Antibody Conjugates via Glycosite‐Specific Transglycosylation Enabled by Readily Available Glycosyl Donors

open access: yesAngewandte Chemie, EarlyView.
A streamlined platform for glycosite‐specific antibody conjugation is enabled by LacNAc‐derived cyclic acetal donors, which can be prepared in only two steps and used directly in single‐enzyme Endo S2‐mediated transglycosylation. The platform supports the broad construction of homogeneous gsADCs and gsDACs, with donor 7 producing glycoengineered ...
Deqin Cai   +13 more
wiley   +2 more sources

Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia. [PDF]

open access: yes
In recent times a number of countries initiated some important tax reforms to eliminate the distortions of double taxation. In this context, Australia adopted a dividend imputation system in 1987, while the US employed the 1986 Tax Reform Act (TRA).
Bhavish Jugurnath   +2 more
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital

open access: yesThēmis, 2013
Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to ...
Tulio Tartarini Tamburini
doaj  

Innovative Financing at a Global Level [PDF]

open access: yes
The European Commission services published a staff working document assessing the main sources of innovative financing under discussion. The analysis shows that for some of the instruments a "double dividend" of both raising revenues and improving market
European Commission
core  

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