Results 71 to 80 of about 2,438,697 (360)
Photocatalytic and Electrochemical Synthesis of Biofuel via Efficient Valorization of Biomass
Advanced Energy Materials, EarlyView.This review highlights biomass and biofuel traits, exploring photocatalysis and electrocatalysis mechanisms and their synergistic technologies in biofuel production. It analyzes environmental and economic impacts of green catalytic processes, assesses current challenges, and outlines future research directions, condensing complex topics into a focused ...
Dalin Sun +9 more
wiley +1 more source
Digitization and Globalization of the Tax Administration System as a Driver of Innovative Development [PDF]
Bìznes InformThe aim of the article is to identify the problems and prospects of digitization and globalization of services in the tax administration system as components of drivers of innovative development.
Izmailov Yaroslav O. +2 more
doaj +1 more source
East and West: global challenges to achieving carbon neutrality
Управление, 2022 The aim of the study is to determine the factors of occurrence and reasons for growth of the energy crisis in the context of the transition to carbon and climate neutrality of European Union’s countries, People’s Republic of China.
S. S. Belikova, A. V. Belikov
doaj +1 more source
VAT tax gap prediction: a 2-steps Gradient Boosting approach [PDF]
Stat Methods Appl, pub. 06/06/2022, 2019 Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. The revenue loss from tax avoidance can undermine the effectiveness and equity of the government policies. A standard measure of tax evasion is the tax gap, that can be estimated as the difference between the total amounts of tax theoretically collectable and the ...
arxiv +1 more source
Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives
Advanced Energy Materials, EarlyView.Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu +5 more
wiley +1 more source
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in ...
Suparna Wijaya +1 more
doaj +1 more source
Obamacare and a Fix for the IRS Iteration [PDF]
arXiv, 2020 We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
Payroll Tax Incidence: Evidence from Unemployment Insurance [PDF]
arXiv, 2023 Economic models assume that payroll tax burdens fall fully on workers, but where does tax incidence fall when taxes are firm-specific and time-varying? Unemployment insurance in the United States has the key feature of varying both across employers and over time, creating the potential for labor demand responses if tax costs cannot be fully passed on ...
arxiv
Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire +4 more sources
US employment exposure to domestic and foreign tariff changes under NAFTA
Applied Economic Perspectives and Policy, EarlyView.Abstract Literature examining the effects of changes in trade agreements and import competition on US employment and wages has focused primarily on non‐agricultural industries and changes in US import tariffs. We propose a method for measuring worker exposure to changes in agricultural tariffs using a newly developed county‐level dataset of employment ...
Diane E. Charlton +3 more
wiley +1 more source