Results 111 to 120 of about 1,679,155 (308)

Vertical and horizontal tax competition in the transport sector [PDF]

open access: yes
The purpose of this paper is to review the literature dealing with horizontal and vertical tax competition in the transport sector, taking into account the role of transport externalities. Our emphasis throughout is on tax competition between governments,
De Borger Bruno, Stef Proost
core  

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

Agglomeration, Migration and Tax Competition [PDF]

open access: yes
This paper focuses on tax competition and international migration in R&D sectors as agglomeration forces and trade restrictions are present. Economic integration forces industrialized countries to adapt their tax rates in order to keep their industrial ...
Hafner, Kurt A.
core  

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

Seignorage and Capital Taxation: Tax Competition Revisited [PDF]

open access: yes
We re-examine the standard view that capital taxes are too low when capital is mobile across tax jurisdictions. We do so by emphasising a previously neglected implication of non-cooperative capital tax setting in a world with national currencies. Namely,
Miltiadis Makris
core  

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

"Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods" [PDF]

open access: yes
This paper explores the implications of the interaction between interregional tax competition and intraregional political competition for the optimal provision of public goods.
Toshihiro Ihori, C. C. Yang
core  

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

open access: yesBiotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga   +2 more
wiley   +1 more source

How Corporate Tax Competition Reduces Personal Tax Revenue [PDF]

open access: yes
Steuerwettbewerb, Steueraufkommen, Tax competition, Tax ...
Ruud A. De Mooij, Gaëtan J.A. Nicodème
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

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