Results 31 to 40 of about 29,231 (309)

Shift in tax burden and its impact on economic growth in the European Union

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments’ tax measure aims to consolidate public finance and promote an economic growth. The article
Irena Szarowská
doaj   +1 more source

The Hierarchical Clustering of Tax Burden in the EU27 [PDF]

open access: yesJournal of Competitiveness, 2015
The issue of taxation has become more important due to a significant share of the government revenue. There are several ways of expressing the tax burden of countries.
Simkova Nikola
doaj   +1 more source

The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence

open access: yesFrontiers in Psychology, 2022
The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’ tax avoidance and ...
Rui Ding, Yuanyuan Cao, Yanqi Sun
doaj   +1 more source

No relief: Tax prices and property tax burdens [PDF]

open access: yesRegional Science and Urban Economics, 2011
Abstract In 2001 the state of Minnesota reduced the weights assigned to non-residential property in local property tax bases, which increased residents' price of raising property tax revenue and affords the opportunity to identify the tax price elasticity of local tax revenues and expenditures. Results suggest that a one percent increase in residents'
openaire   +2 more sources

Advanced Materials in Responsible Electronics: Innovations for Sustainability, Health, and Circularity

open access: yesAdvanced Materials Technologies, EarlyView.
Contemporary electronic devices produce significant waste, harming ecosystems. Innovation in design, consumption, materials, and end‐of‐life management is crucial. This review explores advanced materials for sustainable and responsible electronics, highlighting their potential to reduce environmental and health hazards while improving device ...
Rawan Omar   +7 more
wiley   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

COMPARATIVE REVIEW OF TAXES IN THE EUROPEAN UNION DURING THE PERIOD 1995-2007 [PDF]

open access: yesRevista Romana de Economie, 2009
The tax burden has constantly increased in the countries of the European Union at the end of the 90’s, largely reflecting an expansion of the public sector.
Carmen UNGUREANU
doaj  

The Rate Schedule of Income Tax and Vertical Equity (Written in Korean)

open access: yesKDI Journal of Economic Policy, 1991
The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes.
노, 기성
doaj   +1 more source

Aberrant Mitochondrial Metabolism in Alzheimer's Disease Links Energy Stress with Ferroptosis

open access: yesAdvanced Science, EarlyView.
Alves et al. reveal how energy loss and oxidative stress, two major features of Alzheimer's disease, are connected. Mitochondria controls the flux of the antioxidant glutathione (GSH), via facilitating both its production and consumption. Energy restriction limits GSH synthesis, conferring vulnerability to cell death by ferroptosis, implicated as a ...
Francesca Alves   +17 more
wiley   +1 more source

Corruption and Tax Burden: What Is the Joint Effect on Total Factor Productivity?

open access: yesEconomies, 2021
A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress.
Kouramoudou Kéïta, Hannu Laurila
doaj   +1 more source

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