Results 81 to 90 of about 431,279 (336)

How large is the corporate tax base erosion and profit shifting? A general equilibrium approach

Economic Systems Research, 2018
The paper uses the computable general equilibrium model CORTAX to analyse the extent of base erosion and profit shifting (BEPS) in the EU, Japan and the US. Our approach estimates the direct fiscal losses of BEPS and accounts for the second round effects,
M. Álvarez-Martínez, Salvador Barrios, Diego d’Andria, M. Gesualdo, G. Nicodème, J. Pycroft   +5 more
semanticscholar   +1 more source

Bio‐Inspired Cascade Photocatalysis on Fe Single‐Atom Carbon Nitride Upcycles Plastic Wastes for Effective Acetic Acid Production

Advanced Energy Materials, EarlyView.
This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei, Cheng Du, Jiawei Ge, Xiang Wang, Zuolong Chen, Meng Zhang, Tao Guo, Lei Wang, Maoyu Wang, Yuzi Liu, Hua Zhou, Chengjun Sun, Ning Chen, Weifeng Chen, Brant Billinghurst, Mohsen Shakouri, Peter Sprenger, Fatemeh Fani Sani, Yulian Quan, Brian Kendall, Roy Brouwer, Yimin A. Wu   +21 more
wiley   +1 more source

Designing Cost‐Effective Carbon Payments to Induce Cellulosic Feedstock Production for Sustainable Aviation Fuel

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley   +1 more source

Investigating the sustainability of Qasemabad municipality's revenue sources in Razavi Khorasan province [PDF]

مطالعات مدیریت توسعه سبز
For urban management in the fields of urban development and municipal services, municipalities need substantial revenue resources. To ensure the financial balance of the municipality and prevent its financial statements from being jeopardized, the ...
Ehsan Zanganeh
doaj   +1 more source

Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores

Applied 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, Marco Costanigro, Joshua Berning, Jude Bayham   +3 more
wiley   +1 more source

Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan [PDF]

, 2015
To fight evasion, many developing countries use production-inefficient tax policies. This includes minimum tax schemes whereby firms are taxed on either profits or turnover, depending on which tax liability is larger. Such schemes create nonstandard kink
Best, Michael Carlos, Brockmeyer, Anne, Kleven, Henrik Jacobsen, Spinnewijn, Johannes, Waseem, Mazhar   +4 more
core   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
The paper seeks to highlight the importance of tax revenues within the economy of a country and to analyze the efficiency of tax revenue collection in Romania, in the period 2010-2019, focusing on identifying the factors that determined the low ...
LINȚĂ (COMAN) MARIANA-LUMINIȚA
doaj  

The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth

Jurnal Wahana Akuntansi, 2017
This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and ...
HASANAH, NURAMALIA, PRIHATNI, RIDA, AYUMASTUTININGSIH, AYUMASTUTININGSIH   +2 more
openaire   +4 more sources

Petroleum Profit Tax and Nigeria Economic Development [PDF]

, 2011
Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria.
ADEGBIE, F. F., Fakile , A. S.
core