Results 171 to 180 of about 431,279 (336)

FACTORS AFFECTING BUSINESS PROFIT TAX PAYERS COMPLIANCE: IN CASE OF DEMBECHA TOWN REVENUE OFFICE

open access: yes
FACTORS AFFECTING BUSINESS PROFIT TAX PAYERS COMPLIANCE: IN CASE OF DEMBECHA TOWN REVENUE ...
openaire   +1 more source

Profit Taxation, Innovation and the Financing of Heterogeneous Firms [PDF]

open access: yes
Credit constraints are more frequent among growth companies with large investment opportunities. For the same reason, profit taxes may harm innovative firms more than standard ones.
Christian Keuschnigg, Evelyn Ribi
core  

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson   +2 more
wiley   +1 more source

International corporate taxation and US multinationals' behaviour: an integrated approach [PDF]

open access: yes
Using data from the International Revenue Service, this paper explores the effects of corporate taxation on U.S. capital invested abroad and on tax planning practices (dividend payments, income shifting, and passive investment).
Céline Azémar
core  

How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany [PDF]

open access: yes, 2007
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that ...
Bach, Stefan, Fossen, Frank M.
core  

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

Taxing Mobile Capital with Labor Market Imperfections [PDF]

open access: yes
Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum ...
Kerstin Schneider, Wolfram F. Richter
core  

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

Techno‐economic and environmental assessment of a hybrid renewable energy system for a date molasses factory in Iraq using HOMER Pro

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Iraq currently faces a significant electricity deficit estimated at approximately 18 000 MW, resulting in frequent and sometimes prolonged power outages that disrupt both economic activities and social life. The widening gap between energy supply and demand, combined with environmental concerns associated with fossil fuel consumption ...
Safaa Malik Abbas   +3 more
wiley   +1 more source

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