Results 41 to 50 of about 17,456 (263)

New Property Tax Models in Germany — Suitable Paths and Wrong Tracks

Wirtschaftsdienst, 2022
According to the judgement of the highest constitutional court in Germany in 2018, German states were committed to develop new property tax models in conformity with the constitution. Five states passed new laws last year, which choose the technical size
Gerhard Graf
doaj   +1 more source

Tiebout Sorting, Zoning, and Property Tax Rates

Urban Science, 2022
This paper examines certain implications from the literature on Tiebout’s model of local government service provision, particularly Hamilton’s extension of the model to include local control of land use and property taxation.
Steven C. Bourassa, Wen-Chieh Wu
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?

Potchefstroom Electronic Law Journal, 2022
In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely "market value". Given the paucity
R Franzsen
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

AFRE (Accounting and Financial Review), 2020
Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie, Rizky Windar Amelia   +1 more
doaj   +1 more source

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

Advanced 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, Fan Yang, Deep M. Patel, Mohammad Albloushi, Qiqi Mao, Shan Jiang, Christian J. Breckner, Connor W. Schroeder, Ruoyu Cui, Tao Ma, Dapeng Jing, Wenyu Huang, Jeffrey T. Miller, Wenzhen Li, Luke T. Roling, Yue Wu   +15 more
wiley   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

Advanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Cui Ce, John Wang
wiley   +1 more source

Property Tax

Abstract — Land and Building Tax (Pajak Bumi dan Bangunan/PBB) is a critical source of local government revenue that plays a vital role in funding public services and regional development. This paper examines the fundamental mechanisms of PBB, including its assessment methods, collection efficiency, and its overall contribution to fiscal ...
Jiddan Fathin Zainal, Ratna Septiyanti, Mega Metalia   +2 more
  +5 more sources