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Revisiting the debate on harmful tax competition in the European Union
Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries.
Veronika Sobotková
doaj +1 more source
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
wiley +1 more source
Forecasting of Groundwater Tax Revenue Using Single Exponential Smoothing Method [PDF]
Setting the target of groundwater tax revenues for the next year is an important thing for Kutai Kartanegara Regional Office of Revenue to maximize the regional income and accelerate regional development.
Khairina Dyna Marisa +3 more
doaj +1 more source
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
wiley +1 more source
Getting From Here to There: The Transition Tax Issue
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr. +2 more
core +6 more sources
Tax wedge in Croatia, Austria, Hungary, Poland and Greece
The aim of this paper is to compare the tax burden on labour income in Croatia, Austria, Greece, Hungary and Poland in 2013. The Taxing Wages methodology has been applied to hypothetical units across a range of gross wages in order to calculate net ...
Marin Onorato
doaj +1 more source
Introduction Tobacco taxation is the single most effective tobacco control policy that reduces affordability and consumption; however, it is only effective in reducing tobacco use when increase in taxes is translated into higher prices.
Zaineb D. Sheikh +3 more
doaj +1 more source
High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani +8 more
wiley +1 more source
Introduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting – a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced.
A. Yu. Fedorova +3 more
doaj +1 more source
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
"On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
core

