Results 31 to 40 of about 3,189,490 (281)

Revenue Formation Policy in the European Union Budget

Vestnik MGIMO-Universiteta
The European Union’s post-2027 agenda raises a deceptively simple question: where will the money come from? The problem has acquired new urgency since the European Commission’s July 2025 proposal for the 2028–2034 Multiannual Financial Framework ...
M. V. Strezhneva
doaj   +1 more source

Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’

China Journal of Accounting Studies, 2022
Using the implementation of “Golden Tax Phase III” as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, “Golden Tax Phase III” has reduced the
Zhi Jin, Chenghao Huang
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Sub‐Nanometer Cobalt on Tungsten Titanium Carbide MXene (W2TiC2Tx): An Electrocatalyst for Highly Efficient and Stable Alkaline Hydrogen Evolution at Industrial‐Scale Current Density

Advanced Materials, EarlyView.
A novel W2TiC2Tx MXene prepared through a MAX‐phase route supports sub‐nanometer Co for highly efficient alkaline hydrogen evolution. Strong Co–W interfacial interactions optimize hydrogen adsorption and catalytic activity, enabling low overpotentials of 63 mV at 10 mA cm−2, small Tafel slope of 44.3 mV dec−1, and exceptional durability at industrially
Xiaopeng Liu, Fan Yang, Deep M. Patel, Mohammad Albloushi, Qiqi Mao, Shan Jiang, Christian J. Breckner, Connor W. Schroeder, Ruoyu Cui, Tao Ma, Dapeng Jing, Wenyu Huang, Jeffrey T. Miller, Wenzhen Li, Luke T. Roling, Yue Wu   +15 more
wiley   +1 more source

Estimating tax effort: new evidence from a novel dataset

Baltic Journal of Economics
We provide new evidence on countries’ tax effort – the gap between collected and predicted tax revenue – based on a self-constructed panel of 114 countries, covering the period from 1995 to 2020. We apply the stochastic frontier model of Kumbhakar et al.
Tatul Hayruni, Gevorg Minasyan, Armen Nurbekyan   +2 more
doaj   +1 more source

FINANCIAL CONSOLIDATION OF THE ADMINISTRATIVE-TERRITORIAL ENTITY IN THE LIGHT OF DECENTRALIZATION [PDF]

Economy and Sociology, 2017
„Should we head towards ‘self-government’ required by many of the participants, would that be a selfgovernmentof the citizens or the elect representatives?
Tatiana MANOLE, Alexandru STRATAN
doaj  

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

Advanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Ce Cui, John Wang
wiley   +1 more source

Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province

برنامه‌ریزی و بودجه, 2020
The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati, Hassan Farazman, Morteza Afagheh, Seyed Aziz Armen   +3 more
doaj  

The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC

Econometrica, 2023
This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction.
Bergeron, Augustin, Tourek, Gabriel, Weigel, Jonathan L.   +2 more
openaire   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source