Results 121 to 130 of about 840,543 (302)
Electronic coverage as of 8/3/2011: 1998-; Year ends June 30.; Vol. for 2018, last year in office of Tax Commissioner Joseph W.
Ohio. Department of Taxation.
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Capital Gains Taxation in an Economy with an "Austrian Sector" [PDF]
This paper examines the effects of a proportional capital gains tax in an economy with an Austrian sector (with wine and trees) and an ordinary sector.
Michael Rothschild, Daniel J. Kovenock
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Improving access to new technologies: An experiment with Kenyan input sellers
American Journal of Agricultural Economics, EarlyView.Abstract Agrodealers play a critical role in rural economies, selling essential inputs for agricultural production, stocking new products, and providing farmers with technical advice. However, uncertainty can discourage them from stocking newer, less familiar products, limiting the availability of innovative technologies and leading to market failures ...
Sarah W. Kariuki +6 more
wiley +1 more source
Optimum taxation of inheritances [PDF]
We incorporate the fact that inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities, into an optimum income taxation model with bequests motivated by joy of giving.
Johann K. Brunner, Susanne Pech
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Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
Optimal Taxation of Entrepreneurial Capital with Private Information [PDF]
This paper studies optimal taxation of entrepreneurial capital with private information and multiple assets. Entrepreneurial activity is subject to a dynamic moral hazard problem and entrepreneurs face idiosyncratic capital risk.
Stefania Albanesi
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American Journal of Agricultural Economics, EarlyView.Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro +5 more
wiley +1 more source
Angewandte Chemie, EarlyView.Pt@Cu/CuO heterostructures were designed for electrochemical N─N coupling of 3,5‐diamino‐1H‐1,2,4‐triazole. Mechanism investigation revealed that the Pt sites mediated co‐adsorption of substrates and hydroxyl on Cu/CuO sites. The elaborate Pt@Cu/CuO achieved an ultralow working potential of 0.832 VRHE with a high FE of 95%. A long‐term stability of 600
Jiachen Li +11 more
wiley +2 more sources
A Case of Multiple Mitochondrial Dysfunctions Syndrome 1 and Review of the Literature
American Journal of Medical Genetics Part A, EarlyView.ABSTRACT Multiple mitochondrial dysfunctions syndrome 1 (MMDS1, MIM #605711) due to NFU1 gene defects is an ultra‐rare autosomal recessive inborn error of metabolism associated with reduced function of NFU1 iron–sulfur cluster (ISC) scaffold protein.
Charles R. DiFalco +6 more
wiley +1 more source
Optimal Taxation and Optimal Tax Systems [PDF]
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach of taxation. This paper argues that , in its current state, optimal tax theory is incomplete as a guide to action concerning many critical issues in tax ...
Joel Slemrod
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