Results 11 to 20 of about 8,149 (196)

Putting seedlings on the map: Trade-offs in demographic rates between ontogenetic size classes in five tropical forests. [PDF]

Ecology
Abstract All species must partition resources among the processes that underly growth, survival, and reproduction. The resulting demographic trade‐offs constrain the range of viable life‐history strategies and are hypothesized to promote local coexistence. Tropical forests pose ideal systems to study demographic trade‐offs as they have a high diversity
Kambach S, Bruelheide H, Comita LS, Condit R, Wright SJ, Aguilar S, Chang-Yang CH, Chen YY, Garwood NC, Hubbell SP, Luo PJ, Metz MR, Nasardin MB, Pérez R, Queenborough SA, Sun IF, Swenson NG, Thompson J, Uriarte M, Valencia R, Yao TL, Zimmerman JK, Rüger N.   +22 more
europepmc   +2 more sources

CAPACIDAD CONTRIBUTIVA DE LAS PERSONAS NATURALES Y SU INFLUENCIA EN EL IMPUESTO A LA RENTA, REGION LA LIBERTAD, 2018

Tzhoecoen, 2020
El propósito de la presente investigación fue determinar la influencia que tiene la capacidad contributiva en el impuesto a la renta de las personas naturales en la región La Libertad 2018.
Sara Isabel Cabanillas Ñaño, Wilker Hernán García Romero, María Patricia Rodríguez Kong   +2 more
doaj   +1 more source

Beneficios tributarios y presión fiscal: antes y después de las reformas tributarias de 2012 y 2016

Revista de Derecho Fiscal, 2022
Esta investigación analiza el impacto de los beneficios tributarios en la imposición efectiva de las empresas colombianas antes y después de las reformas tributarias de 2012 y 2016 en relación con el impuesto sobre la renta.
Liliana Heredia Rodríguez, Alina Gómez Mejía   +1 more
doaj   +1 more source

Fighting vacation rental tax evasion through warnings to potential evaders

Real Estate Economics, Volume 51, Issue 6, Page 1437-1466, November 2023., 2023
Abstract This paper uses differences‐in‐differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item ...
Julio López‐Laborda, Jaime Vallés‐Giménez, Anabel Zarate‐Marco   +2 more
wiley   +1 more source

Tax incentives, private investment and employment: Evidence from an Ecuadorian reform

Journal of International Development, Volume 35, Issue 7, Page 2129-2156, October 2023., 2023
Abstract This paper estimates the effect of the Organic Law for Productive Development, Attraction of Investments, Generation of Employment and Stability and Fiscal Balance on new investment and employment applied in August 2018 in Ecuador. Using event study designs and difference‐in‐ differences models, I find that the policy implementation does not ...
Segundo Camino‐Mogro
wiley   +1 more source

Seasonality of reproduction in an ever‐wet lowland tropical forest in Amazonian Ecuador

Ecology, Volume 104, Issue 9, September 2023., 2023
Abstract Flowering and fruiting phenology have been infrequently studied in the ever‐wet hyperdiverse lowland forests of northwestern equatorial Amazonía. These Neotropical forests are typically called aseasonal with reference to climate because they are ever‐wet, and it is often assumed they are also aseasonal with respect to phenology.
Nancy C. Garwood, Margaret R. Metz, Simon A. Queenborough, Viveca Persson, S. Joseph Wright, David F. R. P. Burslem, Milton Zambrano, Renato Valencia   +7 more
wiley   +1 more source

Economías inflamables en tiempos de COVID‐19: La reventa de gasolina en la frontera de Venezuela–Brasil

The Journal of Latin American and Caribbean Anthropology, Volume 27, Issue 1-2, Page 37-56, June 2022., 2022
Resumen La reventa de gasolina brasilera en la frontera Venezuela–Brasil es un acontecimiento emergente que facilita el entendimiento sociopolítico nuevo de las estrategias de sobrevivencia locales más allá de la resiliencia social e informalidad en tiempos de crisis.
Morelia Morillo Ramos, Eva van Roekel
wiley   +1 more source

La tributación sobre la renta en Colombia

I+D Revista de Investigaciones, 2021
El presente artículo tiene por objetivo analizar los aspectos más sobresalientes del Impuesto sobre la Renta, desde su nacimiento internacional y nacional, hasta los acontecimientos actuales.
Wilminton Richard Harrison Polania Bello, Anayibe Ome Barahona, Evelia Sabí Ramírez   +2 more
doaj   +3 more sources

The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution

Public Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022
Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda, Carmen Marín‐González, Jorge Onrubia   +2 more
wiley   +1 more source

IMPUESTO A LA RENTA PERUANO Y LAS RESTRICCIONES PARA DEDUCIR GASTOS CAUSALES

Quipukamayoc, 2017
En el actual Texto Único Ordenado de la Ley del Impuesto a la Renta aprobado por el D.S. N°179-2004-EF y normas modificatorias, se han establecido restricciones en la deducción de los costos o gastos que afectan la determinación de la renta neta ...
Catya Vásquez Tarazona
doaj   +1 more source