Results 231 to 240 of about 25,990 (303)

Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany

Fiscal Studies, EarlyView.
Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley   +1 more source

Transparent Wood with Polymer-Dispersed Liquid Crystals for Next-Generation Smart Windows: Prospective for Energy Efficiency, Diurnal Light, and CO₂ Emission Mitigation. [PDF]

ACS Omega
Rajan R, Shaik S.
europepmc   +1 more source

Non‐Fundamental Loan Renegotiations

Journal of Accounting Research, EarlyView.
ABSTRACT Prior studies predominantly examine fundamental performance‐driven explanations of loan renegotiations. We contrast with this work by investigating the improvement in secondary loan market trading conditions as a non‐fundamental driver of loan renegotiation. Exploiting a regression discontinuity design around the LSTA 100 Index reconstitution,
AJ YUAN CHEN, MATTHEW A. PHILLIPS, REGINA WITTENBERG‐MOERMAN, TIANGE YE   +3 more
wiley   +1 more source

Early Life Food Desert Status Is Associated With Alpha and Gamma-Tocopherol Levels and Infant Lung Function. [PDF]

Pediatr Pulmonol
Wolff GS, Tsoggerel A, Hoji A, Ross SE, Colbert J, Andres UM, Slaven JE, Cook-Mills J, Kloepfer KM.   +8 more
europepmc   +1 more source

Housing policies and market returns in China: Evidence from a novel policy index

Real Estate Economics, EarlyView.
Abstract This article examines the relationship between housing policy interventions and market returns in China with a novel policy index. Using natural language processing techniques, we construct a sentence‐level policy index based on government policy documents from 2008 to 2024.
Siu Kei Wong, Yumou Wang
wiley   +1 more source

Toward Integrated Models of Infectious Diseases, Harm Reduction, and Primary Care. [PDF]

Open Forum Infect Dis
Mitragotri S, Reddy A, Shah K, Zhu DT.
europepmc   +1 more source

Social Exchange and Reciprocal Integration Between Migrants and Locals at Work

Human Resource Management Journal, EarlyView.
ABSTRACT Workplaces are pivotal “contact zones” where migrants and locals negotiate access to jobs, resources, and recognition, yet HRM research has rarely examined how everyday encounters generate integrated relationships at work. This conceptual paper introduces reciprocal integration as a workplace‐anchored social exchange process: the emergent ...
Minna Paunova, Maribel Blasco
wiley   +1 more source

Impacts of student debt on the professional and personal lives of genetic counselors: A 10-year perspective. [PDF]

J Genet Couns
Greer HL, Petty EM, Lasarev MR, Kuhl A.
europepmc   +1 more source