Results 91 to 100 of about 404,855 (330)
Taxes, Estonian state budget and economic crises. Maksud, riigi eelarve ja majanduskriis
Eesti Majanduspoliitilised Väitlused, 2010 Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies ...
Olev Raju
doaj +1 more source
Production of a nutrient enriched biochar: a techno‐economic feasibility analysis
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract A techno‐economic feasibility analysis was conducted for a biomass pyrolysis plant that utilized Eucalyptus to produce fertilizer‐enriched biochar. Key parameters – biomass throughput, fertilizer loading, and selling price – were optimized for financial viability using net present value (NPV), internal rate of return (IRR), return on ...
Brendon Trollip, Ryan David Merckel
wiley +1 more source
The Dominance of Indirect Taxes in Estonian State Budget
Eesti Majanduspoliitilised Väitlused, 2009 Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies ...
Olev Raju
doaj +1 more source
An Analysis of Indirect Tax Reform in Ireland in the 1980s [PDF]
Fiscal Studies, 1995 Since the seminal work by Diamond and Mirrlees (1971), various attempts have been made to calculate optimal tax rates for different countries (e.g. Deaton (1977) for the UK and Harris and McKinnon (1979) for Canada). Other exercises along these lines are studies by Ebrahimi and Heady (1988), who examine the sensitivity of optimal tax rates to ...
openaire +3 more sources
Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run [PDF]
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax ...
Emmanuel Saez
core
Political and institutional determinants of the tax mix : an empirical investigation for OECD countries [PDF]
, 1999 Modern tax systems show a mix of direct and indirect taxes. However, it is difficult if not impossible to explain actual tax systems on the ba-sis of optimality conditions. Political and institutional factors are some-times argued to explain the presence
Haan, Jakob de,, Volkerink, Bjørn,
core +1 more source
Unpacking the Renewable Pull Effect: Conditions for Green Industrial Relocation
Business Strategy and the Environment, EarlyView.ABSTRACT The renewable pull effect theoretically leads to the relocation of green production facilities within energy‐intensive industries to regions rich in renewable energy resources. This study employs a qualitative research design, integrating the analytic hierarchy process method, by interviewing top managers and experts from globally leading ...
Sven Colen, Alwine Mohnen
wiley +1 more source
Indirect Tax is a Money Illusion
, 2019 An indirect tax imposed on a seller of a product assumes "shifting of tax burden" from the seller to the buyer, while the amount of burden each entity bears is said to be unknown before economic analysis. Since taxation is a restriction on property rights, the amount of tax burden, or property appropriated by the government, should be definite.
openaire +3 more sources
Between-Group Transfers and Poverty-Reducing Tax Reforms [PDF]
In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures.
Makdissi, Paul, Mussard, Stéphane
core
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source