Results 51 to 60 of about 8,138 (259)

EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW

Age of Human Rights Journal, 2019
Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
doaj   +1 more source

Reaction‐Induced Reversible Reconstruction Enhanced Ni‐MgO/CaO Dual Functional Material for Stable CO2 Capture and In Situ Conversion

Advanced Science, EarlyView.
A highly dispersed NiO‐MgO solid solution (MgxNi1‐xO) is created in a hierarchically porous Ca‐based matrix to protect Ni and CaO nanoparticles against carbon deposition and sintering. Owing to the reversible reconstruction of MgxNi1‐xO, this superior structure is self‐regenerative in the calcium looping dry reforming of methane process, thereby ...
Hao Xu, Chen Hou, Jiawei Zhong, Chuande Huang, Wei Wei, Jiawei Hu   +5 more
wiley   +1 more source

The evolutionary aspect of tax systems and tax accounting

Економіка, управління та адміністрування
The article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen, I.A. Yukhymenko-Nazaruk, I.V. Abramova, J. Islamli   +3 more
doaj   +1 more source

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich, Tim Ölkers, Vanessa Bonke, Oliver Musshoff   +3 more
wiley   +1 more source

The role of taxation in stimulating economic development and increasing the competitiveness of EU countries

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article examines the trends in the development of tax systems of the EU member states. The article focuses on the dynamics of tax revenues to the common budget of the European Union.
D.O. Grytsyshen, I.A. Yukhymenko-Nazaruk, I.V. Abramova, J. Islamli   +3 more
doaj   +1 more source

Did the Indian Green Revolution Change the Farm Size–Productivity Relationship?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We examine the relationship between farm size and productivity during India's Green Revolution, a period of rapid technological transformation. Using a unique panel of over 5000 Indian farm households that spans the Green Revolution (1971–1999), we show that the classic (linear) inverse farm size–productivity relationship gradually evolved ...
Rabail Chandio, Leah E. M. Bevis
wiley   +1 more source

Environmental Taxation and Development [PDF]

SSRN Electronic Journal, 2013
We are pleased to present the second in our new publication series, ICTD Research in Brief - two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it.
openaire   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Synergies in Agricultural Biodiversity Conservation: Decomposing the Interaction Between Nature Parks and Agri‐Environment Schemes

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Understanding how policy instruments with overlapping goals interact is crucial for leveraging their synergies. This study explores the mechanisms for regional nature parks (a form of protected areas that impose no restrictions on agriculture) to enhance the adoption of biodiversity‐conserving agri‐environment schemes (AES) in Switzerland ...
Yanbing Wang, Christian Ritzel, Antonia Kaiser, Gabriele Mack   +3 more
wiley   +1 more source

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte, Matthew H. Langholtz, Chad M. Hellwinckel   +2 more
wiley   +1 more source