Results 21 to 30 of about 42,203 (258)
This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures – the tax lottery and tax benefits – associated with the “e-invoice” program which aims to ...
José Neves Cruz +2 more
doaj +1 more source
Abstract This chapter discusses the theory and practice of tax design to achieve an efficient and equitable outcome in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design.
Khaled Abdel-Khader, Ruud De Mooij
openaire +1 more source
The regulation of fiscal and tax policies is an imperative prerequisite for improving the regional innovation capability. In view of this, an attempt was made to select 31 provinces and cities in China as the research object from 2009 to 2018, to extract
Yawei Qi, Wenxiang Peng, Neal N. Xiong
doaj +1 more source
Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?
Social distancing policies are a common measure taken by many countries worldwide to prevent the spread of Covid-19 cases. However, the consequence is that the income generated by many people is limited and tends to widen inequality.
Prianto Budi Saptono, Ismail Khozen
doaj
Target 12.3 of the United Nations (UN) 2030 Agenda is as follows: “By 2030, halve per capita global food waste at the retail and consumer levels and reduce food losses along production and supply chains, including post-harvest losses.” The ...
Sofía Arana Landín
doaj +1 more source
Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis
In a global context characterized by budgetary pressures, aging populations, and accelerated economic transitions, the capacity of countries to mobilize stable and sustainable tax revenues represents a crucial pillar for maintaining macroeconomic ...
Costinela Fortea
doaj +1 more source
Implementing the Global Minimum Tax: Policy Recommendations for Vietnam
The implementation of the global minimum tax rule aims to create a level playing field in tax competition among countries and address issues such as tax evasion, tax avoidance, transfer pricing, and profit shifting—challenges that are particularly ...
Le Thi Thao
doaj +1 more source
Carbon and energy taxes in a small and open country [PDF]
Malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top CO2-emitting countries in the ASEAN region.
S. Solaymani
doaj +1 more source
The reform of water resource tax policies is an important measure in the process of China’s green economic transformation. Therefore, improving the accuracy of tax policy impact prediction is crucial for policymakers to make correct decisions. This study
Chunhua Xin, Fengqi Guo, Anqi Wang
doaj +1 more source
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source

