Results 91 to 100 of about 22,654 (315)
Optimal tax progressivity in unionised labour markets: Simulation results for Germany [PDF]
Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the one hand, higher progressivity distorts individual labour supply decisions at the hours-of-work margin, on the other hand, it reduces ...
Boeters, Stefan
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Tax and Spending Policy and Economic Mobility [PDF]
, 2008 Surveys the literature on how economic mobility is affected by federal tax policies such as the Earned Income Tax Credit and deductions for home ownership; government spending on education and health care; and income supports such as Social ...
Brenda Cushing-Daniels +1 more
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FEBS Letters, EarlyView.This study reveals a unique active site enriched in methionine residues and demonstrates that these residues play a critical role by stabilizing carbocation intermediates through novel sulfur–cation interactions. Structure‐guided mutagenesis further revealed variants with significantly altered product profiles, enhancing pseudopterosin formation. These
Marion Ringel +13 more
wiley +1 more source
FEBS Letters, EarlyView.Mitochondrial remodeling shapes neural and glial lineage progression by matching metabolic supply with demand. Elevated OXPHOS supports differentiation and myelin formation, while myelin compaction lowers mitochondrial dependence, revealing mitochondria as key drivers of developmental energy adaptation.
Sahitya Ranjan Biswas +3 more
wiley +1 more source
Brazilian Journal of Political EconomyThe progressivity of a country’s tax system can be crucial for reducing income and regional inequalities. Focusing on the cases of Germany and Brazil, in this article we analyze the tax system progressivity through an original indicator based on the ...
RAIHAN MIAN +2 more
doaj +1 more source
In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
Financial Theory and Practice, 2015 In 2011, in the aftermath of the economic crisis, Poland increased its value added tax rates. Despite an already large VAT policy gap, further rate differentiation was used to address distributional concerns and to protect the most vulnerable households.
Artur Świstak +2 more
doaj +1 more source
Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries [PDF]
Eastern Journal of European Studies, 2020 The aim of the article is to measure and analyse changes in the steepness of PIT tax progressivity in OECD countries in 2004-2017, using an alternative method of measuring the type of tax progression.
Magda WISNIEWSKA-KUZMA
doaj
Who Pays Indirect Taxes in Russia? [PDF]
indirect taxes, microsimulation, progressivity, Russia, tax reform ...
Decoster, Andre, Verbina, Inna
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FEBS Letters, EarlyView.Embryo‐like structures (stembryos) are an innovative tool, but they are hindered by experimental variability and limited developmental potential. DNA methylation is crucial for mammalian development, but its status in stembryo models is poorly characterized.
Sara Canil +4 more
wiley +1 more source
The long run effects of changes in tax progressivity [PDF]
This paper compares the steady state outcomes of revenue-neutral changes to the progressivity of the tax schedule. Our economy features heterogeneous households who differ in their preferences and permanent labor productivities, but it does not have ...
Daniel R. Carroll, Eric R. Young
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