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Local taxes as a source of revenue of the local self-government. Analysis of a property tax, an agricultural and forest tax on the example of gmina Lidzbark in 2010–2015

open access: yesPrawo Budżetowe Państwa i Samorządu, 2018
According to Art. 167 of Polish Constitution, there are three main sources of local self-governments revenues: an own income, subsidies and grants. The own income of local communes (gminy) consists of local taxes and fees, including taxes which may also ...
Daria Zaborek, Krzysztof Czarnecki
doaj   +1 more source

Estimating Differential Responses to Local Fiscal Conditions: A Mixture Model Analysis [PDF]

open access: yes, 2003
Alternative hypotheses exist regarding the impact of local sales and income taxes on local governments' taxing and spending decisions. One hypothesis is that local governments use sales and income taxes to pay for spending increases and leave property ...
David L. Sjoquist   +2 more
core  

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

open access: yesAdvanced 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   +5 more
wiley   +1 more source

Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international ...
Břetislav Andrlík, Lucie Formanová
doaj   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Property Tax Reform and Urban Housing Production and Consumption in Nigeria

open access: yesBaltic Journal of Real Estate Economics and Construction Management, 2020
In the past decade, the Nigerian government has witnessed dwindling revenues owing to fluctuating oil prices. This has necessitated the search for alternative revenue sources.
Daniel Maren Mallo   +2 more
doaj   +1 more source

Perspective on Aqueous Batteries: Historical Milestones and Modern Revival

open access: yesAdvanced Materials, EarlyView.
This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming   +5 more
wiley   +1 more source

Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland

open access: yesReal Estate Management and Valuation, 2019
Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data ...
Grover Richard, Walacik Marek
doaj   +1 more source

Resistive Heating for Inducing Localized Crystal Growth in Organic Thin Film Devices

open access: yesAdvanced Materials Technologies, EarlyView.
Rubrene thin films are promising for organic optoelectronics due to high hole mobility. However, uncontrolled crystallization and grain boundaries from standard thermal processing hinder lateral device scalability. This work presents femtosecond‐laser micromachining and patterned resistive heating to induce localized, deterministic crystallization ...
Anna‐Lena Hofmann   +9 more
wiley   +1 more source

Gambling In NH: Odds Improve 2/11/13 [PDF]

open access: yes, 2013
Support for legalizing gambling has increased in New Hampshire in recent years.
Survey Center, UNH
core   +1 more source

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