Results 61 to 70 of about 3,691,177 (294)
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
core
PLANTS, PEOPLE, PLANET, EarlyView.The advancement of digital technologies has brought a rapid global information exchange, impacting all areas of our lives. This also applies to science. Knowledge, conservation and scientific innovation on global biodiversity are being strengthened and disseminated at unprecedented scales.
Ana Flávia Alves Versiane +9 more
wiley +1 more source
Análise Social, 2008 O objectivo deste trabalho é estudar as condições ecológicas da violência que subjaz a conflitos entre grupos étnicos ou políticos, cujo pano de fundo é o acesso e o controlo de recursos escassos.
Luis Soczka
doaj
Income Tax and Top Incomes over the Twentieth Century [PDF]
The first section of the paper gives a stylised account of the development of the UK income tax structure over the past 200 years, and refers to recent changes in other OECD countries. The second section turns to the distribution of income and summarises
A. B. Atkinson
core
Tracing holotype trajectories: Mapping the movement of the most valuable herbarium specimens
PLANTS, PEOPLE, PLANET, EarlyView.Global efforts to protect biodiversity depend on fair access to key plant specimens. This study examines the distribution of 119,361 holotypes—unique herbarium specimens used to formally describe new plant species. By linking collection and storage data, we found that holotypes are increasingly held closer to their places of origin, particularly in ...
Dominik Tomaszewski +2 more
wiley +1 more source
El fracàs de l’ensenyament de la història a Catalunya i els inclusors en l’escola primària
Revista Catalana de Pedagogia, 2017 Malgrat que la història està present en els currículums escolars, està fora de les avaluacions que de caràcter global fan els principals organismes nacionals i supranacionals.
Joan Santacana Mestre +2 more
doaj
The relevance of satisfaction with coverage for health care utilization: evidence from Catalonia [PDF]
This paper discloses satisfaction with medical coverage as a key determinant factor of heath care utilization in Catalonia (Spain). We use data from the 2002 Catalan Health Interview Survey for exploring its relevance either for the event of the visit or
Toni Mora
core
PLANTS, PEOPLE, PLANET, EarlyView.Arboreta bridge people and nature while conserving tree biodiversity, supporting climate resilience, and advancing environmental education. This study maps over a century of available and indexed arboretum research, uncovering trends, knowledge gaps, and opportunities for collaboration.
Catarina Patoilo Teixeira +1 more
wiley +1 more source
Tax Rates, Tax Evasion, and Growth in a Multi-period Economy [PDF]
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine.
Jordi Caballé, Judith Panadés
core
PLANTS, PEOPLE, PLANET, EarlyView.This Open Letter highlights peatlands as critical yet overlooked ecosystems in Brazil's climate and biodiversity policies. By translating scientific evidence into clear, actionable priorities for policymakers, it supports more accurate climate reporting, effective mitigation strategies, and improved land‐use governance.
Suelma Ribeiro Silva +52 more
wiley +1 more source