Results 101 to 110 of about 20,606 (308)
Autism Research, EarlyView.ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin +3 more
wiley +1 more source
Different Tax Systems among Nations and International Tax Avoidance
, 2008 As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations．The possibility of tax avoidance will expand if cross-border transactions are abused ...
栗原, 克文
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Boundary work and tax regulation : a Bourdieusian view [PDF]
, 2012 Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields.
Oats, Lynne, Gracia, Louise
core +1 more source
Tax Avoidance and Accounting Conservatism [PDF]
SSRN Electronic Journal, 2018 This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future.
openaire +3 more sources
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa +4 more
wiley +1 more source
The determinants and consequences of tax avoidance: A psychological contract perspective
This study examines the determinants and consequences of tax avoidance from the psychological contract perspective in tax relationships. The perspective relies on a reciprocal relationship between parties in predicting taxpayer behavior after evaluating ...
Mangena, Musa +4 more
core +1 more source
The morality and tax avoidance: A sentiment and position taking analysis. [PDF]
PLoS One, 2023 Lokanan M.
europepmc +1 more source
Tax Avoidance - A Natural Experiment [PDF]
SSRN Electronic Journal, 2007 The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving inheritances in 2004.
openaire +3 more sources
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study presents a novel bioeconomy optimization framework, BiOpt, designed to address critical questions regarding the strategic use of limited US biomass resources for biofuel production. By integrating detailed techno‐economic analyses, life cycle assessments, and resource assessment data, BiOpt optimizes resource distributions across ...
Nicholas A. Carlson +3 more
wiley +1 more source
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
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