Results 101 to 110 of about 602,537 (311)
Tax expenditures: a theoretical review [PDF]
Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping
Vjekoslav Bratic
core
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
The Impact of Tax Uncertainty on Irreversible Investment [PDF]
Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law.
Rainer Niemann
core
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Tax-Exempt Hospitals: The Authors Reply [PDF]
Health Affairs, 2015 Sara, Rosenbaum +2 more
openaire +2 more sources
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
TAXPAYERS AND TAX AUTHORITIES INTERACTING WITHIN THE MENA REGION: THE NEXUS BETWEEN TRUST, POWER AND COMPLIANCE [PDF]
Annals of the University of Oradea: Economic Science, 2014 Any type of interaction climate, be it synergistic or antagonistic, is delineated by a tandem of dimensions: trust in authorities and power of authorities.
Batrancea Larissa
doaj
Information Sharing and International Taxation [PDF]
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation ...
Keen, M., Ligthart, J.E.
core +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Trust Breeds Trust: How Taxpayers are Treated [PDF]
, 2000 Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities.
Feld, Lars P., Frey, Bruno S.
core