Results 11 to 20 of about 12,317 (134)

What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States

open access: yesWroclaw Review of Law, Administration and Economics, 2022
Fiscal revenues from taxation of income of corporations are more volatile than those earned from any other mayor tax. COVID-19 and the war in Ukraine pose additional threats to government inflows from this source, especially jeopardizing several EU ...
Karpowicz Andrzej
doaj   +1 more source

Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment

open access: yesReview of Economic Perspectives, 2023
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe.
Mlčúchová Markéta
doaj   +1 more source

The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria

open access: yesFolia Oeconomica Stetinensia, 2022
Research background: The contribution of Nigerian companies and personal income taxes to agricultural development must be assessed. Throughout the years, comparable studies have focused on general economic growth rather than a specific facet of the ...
Omodero Cordelia Onyinyechi
doaj   +1 more source

The highly virulent 2006 Norwegian EHEC O103:H25 outbreak strain is related to the 2011 German O104:H4 outbreak strain. [PDF]

open access: yesPLoS ONE, 2012
In 2006, a severe foodborne EHEC outbreak occured in Norway. Seventeen cases were recorded and the HUS frequency was 60%. The causative strain, Esherichia coli O103:H25, is considered to be particularly virulent.
Trine M L'Abée-Lund   +6 more
doaj   +1 more source

The Effectiveness of Fiscal-Budgetary Measures to Counteract the COVID-19 Crisis. Evidence from EU Countries

open access: yesEconomics: Journal Articles, 2022
The aim of this study is to analyse the fiscal-budgetary measures, which have been taken by almost all governments around the world, including EU countries, in an attempt to limit the negative impact of the pandemic blockade.
Dornean Adina, Oanea Dumitru-Cristian
doaj   +1 more source

Formulary apportionment in the European Union—future research agenda

open access: yesEconomics and Business Review, 2023
The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European
Mlčúchová Markéta
doaj   +1 more source

Optimal Holding Period of an Investment Property Under Different Systems of Income Taxation – An Individual Investor’s Perspective

open access: yesReal Estate Management and Valuation, 2022
Taxes, particularly income tax, may affect how long investors decide to hold on to an investment property. There exists a research gap regarding the implications of a distributed profit-based taxation system for the holding period of an investment asset.
Kantšukov Mark, Sander Priit
doaj   +1 more source

Efficacy of Single-Pill Combination of Telmisartan 80 mg and Hydrochlorothiazide 25 mg in Patients with Cardiovascular Disease Risk Factors: A Prospective Subgroup Analysis of a Randomized, Double-Blind, and Controlled Trial

open access: yesInternational Journal of Hypertension, 2013
Objective. Report of prespecified and post hoc subgroup analyses of a randomized, controlled trial comparing telmisartan 80 mg/hydrochlorothiazide 25 mg (T80/H25) combination therapy with T80 monotherapy, according to the presence of cardiovascular ...
Harold Bays   +5 more
doaj   +1 more source

冻融作用对原状棕壤抗剪强度的影响

open access: yesShuitu Baochi Xuebao, 2021
为揭示冻融循环作用对棕壤抗剪强度的影响,采集沈阳地区5 cm和25 cm 2个深度原状棕壤(分别为H5和H25)为研究对象,通过室内冻融循环模拟和土壤直剪试验,研究冻融循环次数和土壤含水率对土壤抗剪强度的影响。结果表明:(1)土样含水率越高,初次冻融作用的破坏效果越强,1次冻融循环后,含水率为25%的H5和H25土样黏聚力分别下降50.00%和25.87%;含水率35%的H5和H25土样黏聚力分别下降75.61%和50.77%。15次冻融循环后,含水率10%的H5和H25土样黏聚力分别增加74.36 ...
朱龙祥   +5 more
doaj  

Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014

open access: yesEl Trimestre Económico, 2021
La estructura y la tendencia del sistema fiscal reflejan la orientación del modelo de desarrollo que ha seguido México y determinan su modelo futuro y su capacidad para hacer frente a los retos de la sociedad (desarrollo, equidad, bienestar ...
Sugey de J. López Pérez, Xavier Vence
doaj   +1 more source

Home - About - Disclaimer - Privacy