Results 21 to 30 of about 4,124 (216)

Intergenerational disagreements in labor supply and optimal bequest taxation

open access: yesCentral Bank Review, 2017
This paper studies optimal taxation of bequests in a model where altruistic parents and their offspring disagree on the offspring's labor supply decision.
Hakki Yazici
doaj   +1 more source

Modern Macroeconomics and Heterogeneity

open access: yesNotas Económicas, 2020
Modern macroeconomics has evolved from focusing just on the dynamics of aggregates, such as income, consumption and savings, to the dynamics of the distributions that add up to those aggregates.
Pedro Brinca
doaj   +1 more source

Off-Shoring Processes in Conditions of Taxation System Restructuring

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2018
The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring.
V. I. Bratcev   +2 more
doaj   +1 more source

Direct Taxation in the European Union Countries (I)

open access: yesCECCAR Business Review, 2021
The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record ...
Maria-Cosmina PINȚEA
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Direct Taxation in the European Union Countries (II)

open access: yesCECCAR Business Review, 2021
The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record ...
Maria-Cosmina PINȚEA
doaj   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

OPTIMIZATION OF TAX REGIME USING THE INSTRUMENT OF GAME THEORY

open access: yesСтатистика и экономика, 2016
The article is devoted to one of one possible mechanism of taxation optimization of agricultural enterprises where used the game theory. Use of this mechanism allows to apply the most optimal type of taxation that would benefit both a taxpayer and the ...
Igor Yu. Pelevin
doaj   +1 more source

Organizing Accounting and Taxation in Farms in the Context of Using the Professional Judgment [PDF]

open access: yesОблік і фінанси, 2019
In Ukraine, farms of various legal forms make up 70 percent of the total number of agricultural business entities. For the indicator of the total number of employees, farms are ahead of other forms of agricultural enterprises.
Iryna Sadovska   +2 more
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

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