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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
Advanced Energy Materials, EarlyView.This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei +21 more
wiley +1 more source
Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy [PDF]
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden.
Chiarini, Bruno +2 more
core +3 more sources
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 +4 more
wiley +1 more source
Cigarette taxation and consumption in The Czech Republic. Have these factors influenced tax revenue?
Financial Internet QuarterlyThe 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
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amidst dwindling state funding and the legislative withdrawal from public university research support, a heightened political process shapes the allocation of scarce tax dollars. This article explores how advocacy within the political process influences funding support for higher education from state legislatures.
Gregory M. Perry +2 more
wiley +1 more source
Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange
Jurnal AkuntansiThis 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 +2 more
doaj +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
The Effect of Deffered Tax Burden, Bonus Compensation, and Debt Agreements on Profit Management [PDF]
, 2022 Tabrani +4 more
openalex +1 more source
It's all about tax rates: An empirical study of tax perception [PDF]
In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden ...
Blaufus, Kay +4 more
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