Results 71 to 80 of about 1,745,860 (409)
Assessing the Variability of Indirect Tax Elasticity in Greece
Social Science Research Network, 2013 This paper shows that the variability of indirect tax elasticity relative to GDP has increased significantly in recent years in Greece. Based on this finding we show that the budgetary sensitivity of indirect taxes following a 1% change in real GDP has ...
Athanasios O. Tagkalakis
semanticscholar +1 more source
Advanced Energy and Sustainability Research, EarlyView.This article examines the efficiency and cost‐effectiveness of green hydrogen production strategies: direct and indirect, with and without battery. Results show that the indirect configuration with battery yields the highest hydrogen production and profitability. The study discusses technical, energetic, and economic trade‐offs, providing insights into
Alfonso González del Valle +2 more
wiley +1 more source
برنامهریزی و بودجه, 2020 The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati +3 more
doaj
The Impact of Direct and Indirect Taxes on Economic Growth: An Empirical Study in Albania
Journal of Danubian Studies and Research, 2021 Directly or indirectly, fiscal framework and fiscal changes in overall have an important impact in the economic growth. This paper aims to analyze the impact of direct and indirect taxes (administered by tax authorities and customs) in the gross ...
Alban Korbi, Blisard Zani
doaj
OpenAI Cribbed Our Tax Example, But Can GPT-4 Really Do Tax? [PDF]
180 TAX NOTES FEDERAL 1101 (AUG. 14, 2023), 2023 The authors explain where OpenAI got the tax law example in its livestream demonstration of GPT-4, why GPT-4 got the wrong answer, and how it fails to reliably calculate taxes.
arxiv
European Taxation, 2013 This article examines the right of Member States to combat abuse, as defined in ECJ case law, in particular, the balance between enforcement of the principle of legal certainty, the right to choose the most favourable fiscal route and the right of states
D. Weber
semanticscholar +1 more source
Advanced Energy and Sustainability Research, EarlyView.Hydrogen is an energy carrier, produced from renewable and nonrenewable resources. It can be stored in a variety of materials and transported to distant locations. This article reviews progress in hydrogen technology by looking at environmental and economic impact, cost analysis, and policy support at government level as way forward for bringing it to ...
Xuexue Pan +5 more
wiley +1 more source
Indirect taxes on food in Southern Brazil
Economia & Região, 2013 The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil.
Denize Mirian da Silva +1 more
doaj +1 more source
THE IMPACT OF TAX REVENUES ON ECONOMIC GROWTH: EMPIRICAL EVIDENCE FROM GEORGIA
Public Policy and Administration, 2023 Establishing a rational tax policy is of great importance for stable and effective public governance. This article discusses the impact of changes in tax revenues on economic growth, using the example of Georgia.
Natia Sharabidze
doaj +1 more source
Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach [PDF]
arXiv, 2021 This paper examines the short- and long-run effects of U.S. federal personal income and corporate income tax cuts on a wide array of economic policy variables in a data-rich environment. Using a panel of U.S. macroeconomic data set, made up of 132 quarterly macroeconomic series for 1959-2018, the study estimates factor-augmented vector autoregression ...
arxiv