Results 21 to 30 of about 66,459 (315)
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Urban, Ivica, Ivica Urban
core +2 more sources
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
“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 +3 more
wiley +1 more source
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 +8 more
wiley +1 more source
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
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
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 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
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
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
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source

