Results 81 to 90 of about 11,387 (304)
The 1981 personal income tax cuts: a retrospective look at their effects on the federal tax burden [PDF]
Income tax ...
John A. Tatom
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Frontiers in Environmental ScienceIntroductionAddressing global climate change urgently requires worldwide collaborative efforts. Balancing the dialectical relationship between economic growth stabilization and carbon emission reduction has become a core challenge for China in advancing ...
Chen Bian +3 more
doaj +1 more source
Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization
AIChE Journal, EarlyView.Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son +4 more
wiley +1 more source
Taxpayer Behavior and the Distribution of the 1982 Tax Cut [PDF]
The Economic Recovery Tax Act of 1981 mandated the most substantial reduction in personal income tax rates since the tax cuts of 1964. The rate reductions stimulated debates about the responsiveness of taxpayers to tax rates and incentives, the magnitude
Lawrence B. Lindsey
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Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
"Fiscal Policy For the Coming Recession: Large Tax Cuts are Needed to Prevent a Hard Landing" [PDF]
Growing government surpluses, a ballooning trade deficit, and the resulting growth in private sector debt have placed the U.S. economy in a precarious position. Papadimitriou and Wray agree with President George W.
L. Randall Wray +1 more
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Advanced Intelligent Systems, EarlyView.Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata +14 more
wiley +1 more source
Do dividend tax cuts lead firms to increase dividends: Evidence from China
China Journal of Accounting Research, 2011 Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and financial economists. However, the theory of dividends and the reform of dividend taxation remain a puzzle. This paper analyzes the effect
Chun Fei Wang, Yunnan Guo
doaj +1 more source
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications [PDF]
This paper use income tax return data from 1960 to 2000 to analyze the link between reported incomes and marginal tax rates. Only the top 1% incomes show evidence of behavioral responses to taxation.
Emmanuel Saez
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