Results 81 to 90 of about 236,197 (358)

The economic effects of the fair tax: analysis of results of a dynamic CGE model of the US economy [PDF]

open access: yes, 2016
By replacing the current income tax with a national sales tax, the FairTax proposal would end the double taxation of saving inherent in the existing tax code and, by doing so, raise output, employment, investment and capital stock relative to the ...
Bhattarai, Keshab   +2 more
core   +1 more source

Economic Viability of Photovoltaic Systems Providing Frequency Containment Reserve

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
This article investigates the feasibility of photovoltaic (PV) systems providing frequency containment reserve (FCR) in the Netherlands. The economic analysis demonstrates that a PV plant can profitably participate in FCR without battery storage by maintaining an active power reserve.
Emil Petkovski   +3 more
wiley   +1 more source

Classical Corporation Tax as a Global Means of Tax Harmonization [PDF]

open access: yes
Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the ...
Jouko Ylä-Liedenpoha, Seppo Kari
core  

Patient Satisfaction With Medication Pricing in Community Pharmacy Settings: A Cross‐Sectional Study of Individuals With Comorbidities

open access: yesAGING MEDICINE, EarlyView.
The majority of patients in Malaysia purchase medications at community pharmacies for simple medical conditions. One‐fourth of them are not satisfied with the pricing practices at these pharmacies. The majority rely on medical insurance to purchase routine medications.
Amelia Ravindran   +3 more
wiley   +1 more source

Analisis Tentang Beneficial Owner dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak [PDF]

open access: yes, 2018
Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama ...
Hasyim, S. (Syarifuddin)   +2 more
core  

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Double taxation conventions, structure and evolution of the american tax system

open access: yesJournal of Legal Studies, 2016
This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to
Dumiter Florin   +3 more
doaj   +1 more source

Multilateral Convention (MLI) – Tax Evolution or Revolution?

open access: yesStudia Iuridica Lublinensia, 2018
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
doaj   +1 more source

International Tax Cooperation and Capital Mobility [PDF]

open access: yes
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core  

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