Results 31 to 40 of about 448,135 (320)

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

open access: yesJournal of Legal Studies, 2019
International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin   +2 more
doaj   +1 more source

Tax Dimension of Internet Advertising in Turkey

open access: yesMaliye Çalışmaları Dergisi, 2021
Earnings from digital platforms have increased exponentially, given the impact of the digital age and technological development. Therefore, the demand and attraction of this form of revenue generation has also increased.
Şeyma Demirel, Hakan Arslaner
doaj   +1 more source

Do Consumers Value Diversity in Agriculture? A Choice Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Farm ownership in the US today is racially and ethnically homogeneous. Diverse farmers and ranchers make up less than 10% of all producers, they tend to be less financially stable and have tighter profit margins. In the past few years, both government and industry programs have aimed to increase the participation and profitability of diverse ...
Maria Kalaitzandonakes   +2 more
wiley   +1 more source

What is Unilateralism in International Taxation?

open access: yesAJIL Unbound, 2020
The Organisation for Economic Co-Operation and Development (OECD) recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation.
Wei Cui
doaj   +1 more source

The Emerging International Taxation Problems [PDF]

open access: yesInternational Journal of Financial Studies, 2018
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was
Yang, James G. S., Metallo, Victor N. A.
openaire   +2 more sources

Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy   +3 more
wiley   +1 more source

Importance of double taxation to increase export potential of Georgia

open access: yesЕкономіка, Eкологія, Cоціум, 2018
Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation.
Nazi Baratashvili, Zaza Pharsenadze
doaj   +1 more source

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich   +3 more
wiley   +1 more source

Pareto Efficiency in International Taxation [PDF]

open access: yes
This paper addresses a key but neglected task in the theory of international taxation, lent increased urgency by growing awareness of the potential gains from tax coordination: the characterization of Pareto-efficient international tax regimes.
David E. Wildasin, Michael Keen
core   +3 more sources

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