Results 151 to 160 of about 10,746,950 (312)

Capital Tax Incidence: First Impressions from the Time Series [PDF]

Aggregate time series data are used to calculate the incidence of capital taxes. Part of the analysis is borrowed from the literature on sales tax incidence, comparing pre-tax interest rates with tax rates.
Casey B. Mulligan
core  

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Western METRics: Marginal Effective Tax Rates in the Western Provinces [PDF]

What impact do the tax systems of Canada’s Western provinces have on families’take-home pay and seniors’ pension income, and how does it compare to other provinces?
Finn Poschmann, Alexandre Laurin
core  

Estimating the cost of not setting the Health Promotion Levy at 20% in South Africa: an extended cost-effectiveness analysis. [PDF]

BMJ Public Health
Dare C, Thsehla E, Goldstein S, Boachie MK.   +3 more
europepmc   +1 more source

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

Biotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga, Udisha Singh, Sachin Dattram Pawar   +2 more
wiley   +1 more source

Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]

This paper presents progressivity breakdowns for Croatian personal income tax in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity ...
Ivica Urban
core  

Political arguments for and against tobacco tax increases in the Swiss Parliament (2010-2025). [PDF]

Eur J Public Health
Martin J, Sénac N, Zürcher K, Lebon L.
europepmc   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

The Effective Tax Rate of US Firms with Permanent Deferral

, 2016
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core  

Transaxillary Versus Transfemoral Access for Transcatheter Aortic Valve Implantation: A Propensity Score-Matched Comparison of Clinical Outcomes Using VARC-3 Endpoints. [PDF]

Diagnostics (Basel)
Erdoğan KE, Uğuz E, Erdöl MA, Sağlam MF, Yücel M, Alili A, Bayram H, Yiğitbaşı MM, Kardeşler B, Kalkan K.   +9 more
europepmc   +1 more source