Results 41 to 50 of about 2,438,697 (360)

OpenAI Cribbed Our Tax Example, But Can GPT-4 Really Do Tax? [PDF]

open access: yes180 TAX NOTES FEDERAL 1101 (AUG. 14, 2023), 2023
The authors explain where OpenAI got the tax law example in its livestream demonstration of GPT-4, why GPT-4 got the wrong answer, and how it fails to reliably calculate taxes.
arxiv  

Innovative Approaches to Regional Development: The Conception of the «Digital City» [PDF]

open access: yesProblemi Ekonomiki
The article explores the conception of the "Digital City" as a tool for ensuring sustainable regional development. The article examines the key components of the system and the impact of digitalization on quality of life, economic stability, and ...
Pizhuk Olha I.   +1 more
doaj   +1 more source

Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach [PDF]

open access: yesarXiv, 2021
This paper examines the short- and long-run effects of U.S. federal personal income and corporate income tax cuts on a wide array of economic policy variables in a data-rich environment. Using a panel of U.S. macroeconomic data set, made up of 132 quarterly macroeconomic series for 1959-2018, the study estimates factor-augmented vector autoregression ...
arxiv  

RISK MANAGEMENT OF THE DEVELOPMENT OF FINANCIAL POTENTIAL OF BUSINESS ENTITIES

open access: yesPolityki Europejskie, Finanse i Marketing, 2023
Loss of financial potential is one of the most serious risks enterprises face. The risk management system for the loss of financial potential helps enterprises identify, evaluate and manage risks that may affect their financial condition.
Nadiia Davydenko   +3 more
doaj   +1 more source

Taxes and Pensions [PDF]

open access: yesSSRN Electronic Journal, 2009
Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor the behavioral dimensions that lie behind justifications ...
Peter A. Diamond   +2 more
openaire   +6 more sources

Electrochemical ammonia production from nitrates in agricultural tile drainage: Technoeconomic and global warming analysis

open access: yesAIChE Journal, Volume 69, Issue 2, February 2023., 2023
Abstract Nitrates from agricultural wastewater are harmful to human health and result in eutrophication. Several emerging electrochemical technologies have been developed independently to enable efficient recovery and recycling of nitrate waste; however, it remains unclear whether the implementation of such combined technologies can be economically ...
Sharmila Samaroo, David P. Hickey
wiley   +1 more source

Taxing Pensions

open access: yesSSRN Electronic Journal, 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically.
Cremer, Helmuth, Pestieau, Pierre
openaire   +6 more sources

Normative analysis of budgetary incomes from customs in the Polish legal system

open access: yesPrawo Budżetowe Państwa i Samorządu, 2017
The state budget constitutes a main institution of a budget law. It is subject to the regulation of many legal provisions, including constitutional provisions and provisions of the Act on Public Finances, which results in various properties thereof.
Adam Drozdek
doaj   +1 more source

Facilitating connection to enhance college student well‐being: Evaluation of an experiential group program

open access: yesAmerican Journal of Community Psychology, Volume 70, Issue 3-4, Page 314-326, December 2022., 2022
Abstract This randomized controlled trial examined the impact of The Connection Project, an experiential, relationship‐focused intervention designed to improve school belongingness and decrease symptoms of depression and loneliness among new college students.
Meghan A. Costello   +6 more
wiley   +1 more source

The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers\u27 Formal Compliance [PDF]

open access: yes, 2019
The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y).
Puspitasari, D. (Dewi)
core  

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