Results 11 to 20 of about 2,557,701 (403)
Replacing fallow with field pea in wheat production systems across western Nebraska
Agronomy Journal, Volume 114, Issue 6, Page 3329-3346, November/December 2022., 2022 Abstract Integration of field pea (Pisum sativum L.) (FP) into dryland cropping systems has increased due to ecological and economic benefits, paired with a growing market for pea‐derived products. Challenges exist in the High Plains that limit the integration of crop rotations to replace fallow periods with FP in wheat (Triticum aestivum L.)‐based ...
Samuel T. Koeshall +4 more
wiley +1 more source
SSRN Electronic Journal, 2007 Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income.
Michael Devereux +2 more
openaire +6 more sources
Employment Effects of the Earned Income Tax Credit: Taking the Long View
Tax Policy and the Economy, 2020 The earned income tax credit (EITC) is the cornerstone US anti-poverty program for families with children, typically lifting millions of children out of poverty each year.
Diane Whitmore Schanzenbach, M. Strain
semanticscholar +1 more source
Reforming the individual income tax in Spain
SERIEs: Journal of the Spanish Economic Association, 2020 Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply.
Nezih Guner +2 more
semanticscholar +1 more source
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment
The American Economic Review, 2019 Mertens and Ravn (2013) estimate impulse response functions (IRFs) from income tax changes in a structural vector autoregression (SVAR) by using narrative accounts of tax liability changes as proxy variables.
C. Jentsch, Kurt G. Lunsford
semanticscholar +1 more source
The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
doaj +1 more source
The Definitions of Income [PDF]
, 2017 What is income? It’s a seemingly simple question that’s surprisingly hard to answer. Income is the basis for assigning tax burdens, for distributing transfers, and for broader normative issues of inequality and justice. Yet we lack a shared conception of
Brooks, John R.
core +2 more sources
On the Potential and Limitations of Few-Shot In-Context Learning to Generate Metamorphic Specifications for Tax Preparation Software [PDF]
, 2023 Due to the ever-increasing complexity of income tax laws in the United States, the number of US taxpayers filing their taxes using tax preparation software (henceforth, tax software) continues to increase. According to the U.S. Internal Revenue Service (IRS), in FY22, nearly 50% of taxpayers filed their individual income taxes using tax software. Given
arxiv +1 more source
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +1 more source
AIChE Journal, Volume 69, Issue 2, February 2023., 2023 Abstract Nitrates from agricultural wastewater are harmful to human health and result in eutrophication. Several emerging electrochemical technologies have been developed independently to enable efficient recovery and recycling of nitrate waste; however, it remains unclear whether the implementation of such combined technologies can be economically ...
Sharmila Samaroo, David P. Hickey
wiley +1 more source