Results 31 to 40 of about 34,992 (263)

Effective tax rates in Ireland [PDF]

open access: yes, 2020
This article provides estimates of the effective tax rates in Ireland for the 1995-2017 period. We use these aggregate tax indicators to compare the developments in the Irish tax policy mix with the rest of the European Union countries and investigate any potential relation with Ireland’s macroeconomic performance.
Kostarakos, Ilias, Varthalitis, Petros
openaire   +4 more sources

Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries [PDF]

open access: yesJournal of Competitiveness, 2012
One of the most debated questions in economy is the relationship between tax rates and economic growth. Especially taxation of corporations has great importance because a corporate tax base is quite a mobile factor of production and simultaneously the ...
Baranová Veronika, Janíčková Lenka
doaj  

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

TAXES AND CAPITAL STRUCTURE OF MANUFACTURING COMPANIES IN INDONESIA

open access: yesBAKI (Berkala Akuntansi dan Keuangan Indonesia), 2018
Companies have a tendency to use debt as a source of funding to minimize the tax payable. This study aims to determine the effect of taxes on the company's debt policy.
Nurlita Sukma Alfandia
doaj   +1 more source

Tax Management and Earnings Management in Business Groups [PDF]

open access: yesمجله دانش حسابداری, 2016
The aim of this research was to investigate the relationship between tax management and earnings management in business groups in the companies listed in the Tehran Stock Exchange, (TSE). To test the study hypotheses, the multiple linear regression model
Bita Mashayekhi, Mostafa Deldar
doaj   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

Identification of causes of differences in statutory and effective rates of corporate taxes

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed.
Jan Široký   +2 more
doaj   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

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