Results 91 to 100 of about 271,194 (275)
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
Indirect tax reform and the role of exemptions [PDF]
Fiscal Studies, 2001 AbstractThis paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined. This is concerned with the optimal direction of small changes in effective indirect tax rates and requires considerably less information than the calculation of optimal rates ...
openaire +2 more sources
Mobilizing mine lands for biobased decarbonization strategies
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Over 163 000 ha of mine lands in Pennsylvania (PA) have the potential to produce willow as a feedstock for renewable energy generation. Each year these lands could produce between 454 000 and 907 000 dry Mg of willow, which can be a feedstock for bioenergy (i.e., biopower) with carbon capture and sequestration (BECCS) or sustainable aviation ...
Mallory Wahlstrom +4 more
wiley +1 more source
A note on taxes, prices, wages, and welfare in general equilibirium models: [PDF]
Changes in real wages are often used to measure welfare changes. There is a problem, however, in interpreting measures of changes in factor returns when analyzing the impact of changes in taxes — such as tariffs and indirect taxes — that operate as ...
Robinson, Sherman, Thierfelder, Karen
core
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
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
core
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
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
COMPARATIVE STUDY ON INDIRECT TAXES AT EU LEVEL [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The economic downturn, affecting lately the states all over the world, imposed their governments to take measures in fiscal and budget plan in order to reduce the budget deficit, by reducing spending and increasing the revenue mobilized to the budget ...
HARALAMBIE GEORGE ALIN
doaj
Taxation of Historical and Artistic Real Estate
Prawo Budżetowe Państwa i Samorządu, 2018 The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed.
Maria Pia Nastri
doaj +1 more source