Results 31 to 40 of about 34,058 (257)
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
Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Estimating tax effort: new evidence from a novel dataset
Baltic Journal of EconomicsWe 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 +2 more
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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
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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 +3 more
wiley +1 more source
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 +3 more
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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 +2 more
openaire +1 more source
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 +15 more
wiley +1 more source
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, Cui Ce, John Wang
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 +1 more
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