Results 51 to 60 of about 29,231 (309)

Tax cuts with stability of the Brazilian tax burden: what explains the puzzle of the decade 2005–2014?

Economia Aplicada, 2016
This paper uses Brazilian monthly tax burden time series as an input for a study of its recent dynamic determinants. The estimates shows that tax burden reached 33,4% of GDP in 2014, which is lower than 33,6% of 2005 and without trend of growth.
Rorigo Octávio Orair, Daniel Luiz Fonseca de Aguilar   +1 more
doaj   +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, Ping Hong, Yulian Dong, Marc Robert, Guosheng Shao, Yong Lei   +5 more
wiley   +1 more source

Cigarette taxation and consumption in The Czech Republic. Have these factors influenced tax revenue?

Financial Internet Quarterly
The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing.
Krajňák Michal
doaj   +1 more source

The Burden of Inheritance Tax

, 2019
Joyce and Sybil Burden are unmarried sisters. They are aged 88 and 81 respectively, and for the past thirty years have lived in a house built on land inherited from their parents. If each leaves their share of the house and other property to the other by will, the house might have to be sold in order to pay the inheritance tax.
openaire   +1 more source

Technological change, capital deepening, and agricultural total factor productivity (TFP) growth: Cross‐country comparison of 18 OECD countries

Applied Economic Perspectives and Policy, EarlyView.
Abstract This paper employs the data envelope analysis (DEA) to assess technological progress and its impact on agricultural total factor productivity (TFP) across 18 the Organization for Economic Cooperation and Development (OECD) countries from 1973 to 2015.
Yu Sheng
wiley   +1 more source

A Scoping Review of Nudges for Enhancing Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Following PRISMA guidelines, we conduct a scoping review on 18 empirical studies on nudging interventions for farmers in Europe and the USA. The evidence on the effectiveness of nudges is mixed. Some studies demonstrate positive outcomes, particularly when nudges are combined with other interventions; others report no effect or negative ...
Nadja El Benni, Yanbing Wang, Jeanine Ammann, Gabriele Mack, Robert Finger   +4 more
wiley   +1 more source

The Role and Impact of Rooftop Photovoltaics in the Norwegian Energy System under Different Energy Transition Pathways

Advanced Energy and Sustainability Research, EarlyView.
This study investigates the impact and cost‐competitiveness of rooftop solar power in a highly hydropower‐driven northern energy system toward 2050. The role of rooftop photovoltaics (PV) is assessed under different energy transition pathways and through a sensitivity analysis aiming to disclose important barriers to PV investments in the energy system.
Stine Fleischer Myhre, Eva Rosenberg
wiley   +1 more source

Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange

Jurnal Akuntansi
This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach.
Melisa Dwi Kirnanda, Trisni Suryarini, Nur Anita   +2 more
doaj   +1 more source

Comparative Analysis of Hydrogen Production and Economic Feasibility: Direct versus Indirect Coupling of Photovoltaic Systems with Electrolyzers

Advanced Energy and Sustainability Research, EarlyView.
This article examines the efficiency and cost‐effectiveness of green hydrogen production strategies: direct and indirect, with and without battery. Results show that the indirect configuration with battery yields the highest hydrogen production and profitability. The study discusses technical, energetic, and economic trade‐offs, providing insights into
Alfonso González del Valle, Pablo García‐Linares, Antonio Martí   +2 more
wiley   +1 more source

THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE

Ekonomika Poljoprivrede (1979), 2011
Country, starting from the general interests, establishes the financial distribution of burden, but individuals burdened by taxes, having their own personal interests, do not accept this distribution.
Goran Milošević, Mirko Kulić
doaj