Note: Analysis of Key Determinants of Tax Policy and Administration
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Ahmad Khan
doaj
Tax Policy, the Macroeconomy, and Intergenerational Distribution [PDF]
The paper studies the dynamic macroeconomic and welfare effects of tax policy in the context of an overlapping-generations model of the Yaari-Blanchard type for a closed economy.
Ben J. Heijdra, Jenny E. Ligthart
core
The hare and the tortoise: Open access publications' immediate impact and lasting advantage
Abstract Open Access has changed how research is published and discovered. Studies generally report that OA articles are cited and mentioned more often than non‐OA, describing an open access advantage (OAA). The mechanisms causing the OAA are under‐investigated: this research analyzes citation and altmetrics post‐publication, reporting on the ...
Michael Taylor
wiley +1 more source
Low-Carbon Transition Models of High Carbon Supply Chains under the Mixed Carbon Cap-and-Trade and Carbon Tax Policy in the Carbon Neutrality Era. [PDF]
Shen L, Lin F, Cheng TCE.
europepmc +1 more source
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
Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo +13 more
wiley +1 more source
Implications of national tax policy on local pharmaceutical production in a southwestern state nigeria - qualitative research for the intersection of national pharmaceutical policy on health systems development. [PDF]
Obembe TA +3 more
europepmc +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Abstract This study presents a novel bioeconomy optimization framework, BiOpt, designed to address critical questions regarding the strategic use of limited US biomass resources for biofuel production. By integrating detailed techno‐economic analyses, life cycle assessments, and resource assessment data, BiOpt optimizes resource distributions across ...
Nicholas A. Carlson +3 more
wiley +1 more source
Accounting policy as a tool of management of financial results
The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the ...
O. E. Kovrizhnykh, O. V. Mingaleeva
doaj

