Results 51 to 60 of about 2,595,839 (308)

Defect‐Engineered Microwave‐Responsive Ni@C Composites From Waste PET for Catalytic Plastic Upcycling

open access: yesAdvanced Materials, EarlyView.
A circular upcycling strategy transforms waste poly(ethylene terephthalate) bottles into microwave‐responsive Ni@C catalyst featuring lattice‐distorted nickel cores and defective carbon shells. These strain‐rich heterointerfaces enhance dielectric loss and promote localized microwave hotspots, accelerating peroxymonosulfate activation and polymer‐chain
Xiao Lu   +7 more
wiley   +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

Optimal taxation in the extensive model [PDF]

open access: yesJournal of Economic Theory, 2011
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Phillippe Choné, Guy Laroque
openaire   +3 more sources

Sub‐Nanometer Cobalt on Tungsten Titanium Carbide MXene (W2TiC2Tx): An Electrocatalyst for Highly Efficient and Stable Alkaline Hydrogen Evolution at Industrial‐Scale Current Density

open access: yesAdvanced Materials, EarlyView.
A novel W2TiC2Tx MXene prepared through a MAX‐phase route supports sub‐nanometer Co for highly efficient alkaline hydrogen evolution. Strong Co–W interfacial interactions optimize hydrogen adsorption and catalytic activity, enabling low overpotentials of 63 mV at 10 mA cm−2, small Tafel slope of 44.3 mV dec−1, and exceptional durability at industrially
Xiaopeng Liu   +15 more
wiley   +1 more source

Are taxes too high? A machine-learning approach to Laffer curve estimation

open access: yesPublic Sector Economics
This paper estimates Laffer curves for personal income tax, corporate income tax, and value-added tax across OECD countries. While the Laffer curve is widely used for assessing the revenue effects of taxation, existing empirical estimates typically rely ...
Hermes Morgavi
doaj   +1 more source

Optimal Taxation with Behavioral Agents

open access: yes, 2019
This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that encompasses a wide range of behavioral biases such as misperceptions, internalities and mental accounting. We revisit the three pillars of
Farhi, Emmanuel, Gabaix, Xavier
core   +1 more source

Advanced Materials for Biologics Delivery to Brain Tumors

open access: yesAdvanced Materials, EarlyView.
Material innovation is central to unlocking the therapeutic potential of biologics against many central nervous system diseases, including brain cancer. By engineering carriers with controlled transport, targeting, and release properties, advanced materials can overcome the blood–brain barrier and tumor microenvironment, improving the delivery of ...
Yuran Feng   +4 more
wiley   +1 more source

A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey

open access: yesTransylvanian Review of Administrative Sciences, 2014
This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax rates, government expenditures and ...
Mesut KARAKAS   +2 more
doaj   +2 more sources

Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions

open access: yesGames, 2019
In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax system that finances a public good. We compare low-income taxpayers’ compliance decisions and equity perceptions across treatments in ...
Sandro Casal   +2 more
doaj   +1 more source

A Theory of Optimal Inheritance Taxation [PDF]

open access: yesEconometrica, 2013
Summary: This paper derives optimal inheritance tax formulas that capture the key equity-efficiency trade-off, are expressed in terms of estimable sufficient statistics, and are robust to the underlying structure of preferences. We consider dynamic stochastic models with general and heterogeneous bequest tastes and labor productivities.
Piketty, Thomas, Saez, Emmanuel
openaire   +4 more sources

Home - About - Disclaimer - Privacy