Results 81 to 90 of about 73,680 (311)
State Taxation of Unitary Businesses [PDF]
The income taxation of multistate businesses has created problems for tax administrators, primarily with regard to the question of how to divide the income taxation amongst the multiple states.
Chen, Peter G.
core +1 more source
ABSTRACT In order to reflect the actual production situation more comprehensively and optimize the production cost, this paper solves the short‐term scheduling optimization problem for a single pipeline containing high melting point crude oil. Based on the refining plan given by the upper layer, a multi‐objective optimization model with high melting ...
Jing Yao +5 more
wiley +1 more source
A deconvolutional Bayesian mixing model approach for river basin sediment source apportionment
Increasing complexity in human-environment interactions at multiple watershed scales presents major challenges to sediment source apportionment data acquisition and analysis.
William H. Blake +20 more
doaj +1 more source
Asymmetric Tax Competition with Formula Apportionment [PDF]
This paper analyzes asymmetric tax competition under formula apportionment. It sets up a model with multinationals where two welfare-maximizing jurisdictions of different size levy source-based corporate taxes and allocate taxes using the formula ...
Matthias Wrede
core
Cooperation on Competition: The Multistate Tax Commission and State Corporate Tax Uniformity [PDF]
This report explores how interstate uniformity of state corporate income taxes has varied over time, the role played by the MTC, and how likely it is that uniformity will be achieved.
David L. Sjoquist +2 more
core
We assessed lactation productivity in dairy cows when replacing alfalfa hay with barley silage. A 50% replacement increased feed intake, whereas total replacement improved nutrient conversion to milk. Barley silage can effectively replace alfalfa hay, enhancing sustainability and resilience in dairy production amid forage quality constraints and market
M. R. Naji‐Zavareh +5 more
wiley +1 more source
Soil erosion is one of the biggest challenges for food production around the world. Many techniques have been used to evaluate and mitigate soil degradation. Nowadays isotopic techniques are becoming a powerful tool to assess soil apportionment.
de los Santos-Villalobos Sergio +7 more
doaj +1 more source
The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany [PDF]
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen.
Hermann Buslei, Stefan Bach
core
‘Where are the adults?’: Troubling child‐activism and children's political participation
Abstract Children's political participation is a well‐established theme in childhood studies. In this article we offer an original account of child activism that takes into account the entangled and emergent aspect of children as activists. We begin with a historical and a conceptual review, noting the importance of mid‐20th century developments such ...
Sharon Hunter, Claire Cassidy
wiley +1 more source
Multinational capital structure and tax competition [PDF]
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios.
Wrede, Matthias
core

