Results 31 to 40 of about 36,146 (256)

Functional–Taxonomic Scaling Resolves Conflicting Average Genome Size Estimates Across Environmental Gradients

Advanced Science, EarlyView.
Based on genome size‐functional breadth theory, we introduce and validate a framework that adjudicates conflicting average genome size (AGS) estimates by testing which estimate yields a gap between scaled functional diversity and scaled taxonomic diversity that is consistent with the expected positive association between genome size and gene functional
Huanhuan Zhu, Xiaoye Chen, Qiushi Li, Chenyu Sun, Haihua Xia, Yingxin Huang, Cong Wang, Peilin Chen, Cheng Gao   +8 more
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  

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

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. This variation in tax liabilities reveals that the status quo rate lies
Bergeron, Augustin, Tourek, Gabriel, Weigel, Jonathan L.   +2 more
openaire   +1 more source

Uniaxial Strain‐Driven Ferroelastic Domain Tuning in LaAlO3${\rm LaAlO}_3$

Advanced Science, EarlyView.
The present work demonstrates based on AFM, μ$\umu$‐Raman spectroscopy, XRD, and first‐principles, that uniaxial strain provides a handle for tuning the ferroelastic domain populations in lanthanum aluminate, driving a continuous and controlled phase transition from a four‐variant rhombohedral crystal system to a two‐variant orthorhombic crystal system
Matthias Roeper, Robin Buschbeck, Jakob Wetzel, Tobias Ritschel, Anna‐Lena Hofmann, Vladyslav Kovtunovych, Mike N. Pionteck, Javier Taboada‐Gutiérrez, Alexey B. Kuzmenko, Martina Basini, Vivek Unikandanunni, Iuliia Kiseleva, Jochen Geck, Susanne C. Kehr, Maximilian Lederer, Simone Sanna, Lukas M. Eng, Samuel D. Seddon   +17 more
wiley   +1 more source

Re‐Thinking Electronic Circuit Design Through Emerging Reconfigurable Field Effect Transistors

Advanced Science, EarlyView.
Graphical illustration of reconfigurable field effect transistor (RFET) operation modes, including n‐type, p‐type, and ambipolar transport, as well as their areas of application discussed in this review: digital circuit design, analog circuit design, post‐Shannon computing, and sensing. ABSTRACT Reconfigurable field‐effect transistors, short RFETs, are
Jens Trommer, Juan P. Martinez, Yuxuan He, Giulio Galderisi, Katrin Pingen, Eduardo Sergio Oliveros‐Mata, Lisa Tellis, Cigdem Cakirlar, Christoph Beyer, Brojogopal Sapui, Joachim Knoch, Klaus Hofmann, Sandro Carrara, Eugenio Cantatore, Max C. Lemme, Ian O'Connor, Akash Kumar, Andre Heinzig, Thomas Mikolajick, Walter M. Weber   +19 more
wiley   +1 more source

Examining the Convergence of the Tax Capacity in the Selected Provinces of Iran Using Spatial Econometrics Approach [PDF]

پژوهشهای اقتصادی, 2016
Societies and governments have considered tax as one of the most important ways of public financing. Moreover, identifying new tax capacity to improve tax status and to increase tax incomes is assumed substantial.
Alireza Shakibaee, mohamadreza ahmadinejad, fatemeh taleghani, Zahra Kamalaldini   +3 more
doaj  

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap, Becca B. R. Jablonski, John Bovay   +2 more
wiley   +1 more source

„TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES

Финансы: теория и практика, 2017
The „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to ...
D. M. Gadzhikurbanov, I. V. Berdichevskiy   +1 more
doaj  

Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv

Ekonomika a Spoločnosť
The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances.
FILIP FLAŠKA, STANISLAV KOLOŠTA
doaj   +1 more source