Results 151 to 160 of about 237,392 (309)

Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]

The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
James Alm, Michael Jones, Michael McKee, Todd Cherry   +3 more
core  

Can Biodiversity Markets Deliver Inclusive and Collaborative Nature Recovery? Lessons From Different Habitat Banking Models in England

Environmental Policy and Governance, EarlyView.
ABSTRACT Biodiversity markets are increasingly promoted as instruments to close the biodiversity finance gap, yet their implications for social inclusivity and collaborative governance remain poorly understood. England's new Biodiversity Net Gain (BNG) policy provides a critical case.
M. Troiano, S. O. S. E. zu Ermgassen, N. E. Duffus, I. Hawkins, S. Gall, R. Mascia, M. Whitney, H. Thomas, M. Hirons   +8 more
wiley   +1 more source

Governing Positive Energy Districts: The Role of Legitimation and Identity Across Residential and Industrial Contexts

Environmental Policy and Governance, EarlyView.
ABSTRACT Increasing electricity demand from data centres, industrial applications, electric vehicles and domestic heating is creating pressure to develop electricity systems in many parts of the world, but especially in Western countries. In response to challenges such as grid congestion, interconnection queues and climate‐related hazards, network ...
Jussi Valta, Tuomas Vanhanen, Tuomo Joensuu, Saku Mäkinen   +3 more
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

"What's it worth? Property taxes and assessment practices" [PDF]

Residential property taxes are both a major source of local government financing and a significant cost of owning a home. Tax limitation measures and relatively moderate gains in house prices during most of the 1990s tended to keep property taxes from ...
Timothy Schiller
core  

Random Integrated Subdata Ensemble Method for Key Variable Selection in Rare Event Setting

Journal of Forecasting, EarlyView.
ABSTRACT We propose a general variable selection procedure to identify key input variables by applying elastic net regression to representative subdata in place of the full sample to select variables. We combine the lists of selected variables from each subdata through ensemble techniques, using the frequency of selecting the variable across different ...
Ching‐Chi Yang, Justin Deng, Lih‐Yuan Deng, Henry Horng‐Shing Lu   +3 more
wiley   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

Fiscal rules in a highly distorted economy [PDF]

The objective of this paper is to investigate the optimality of EMU fiscal rules from a welfare perspective. We compute welfare-maximizing feedback coefficients for monetary and fiscal rules in a NK-DSGE with a high number of nominal and real distortions,
Marattin, Luigi, Marzo, Massimiliano
core   +1 more source

Multifactorial Screening for Fine‐Scale Selection of CCS Industrial Clusters and Hubs in Brazil

Greenhouse Gases: Science and Technology, EarlyView.
ABSTRACT As Brazil moves toward implementing its decarbonization commitments, carbon capture and storage (CCS) hubs are emerging as a key pathway for large‐scale CO2 abatement in hard‐to‐abate sectors. This paper presents a multifactorial, data‐driven framework to screen and prioritize potential CCS industrial clusters and hubs across Brazilian regions,
Gustavo P. Oliveira, Beatriz R. Almeida, Thiago R. C. Justino, Carlos A. S. Santos, Alex A. Santos, Fabiana Philipi   +5 more
wiley   +1 more source

Quarterly financial statements Data for Russian firms. [PDF]

Data Brief
Marakueva M, Popova P.
europepmc   +1 more source