Results 11 to 20 of about 2,164,251 (328)
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources
Tax Policy and the Economy, 2018 This paper examines corporations’ actions, and statements about actions, following the tax law change known as the Tax Cuts and Jobs Act of 2017 (TCJA).
Michelle Hanlon +2 more
semanticscholar +1 more source
Advanced Functional Materials, EarlyView.This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva +9 more
wiley +1 more source
Gradual green tax reforms [PDF]
Energy Economics, 2011 Abstract Green tax reforms have become an important tool not only in protecting the environment but also in bringing about a more efficient tax system. However, reforms often imply accepting sacrifices in the short-run and bring about the risk of potential political opposition.
Carlos de Miguel, Baltasar Manzano
openaire +1 more source
Advanced Energy Materials, EarlyView.This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei +21 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amidst dwindling state funding and the legislative withdrawal from public university research support, a heightened political process shapes the allocation of scarce tax dollars. This article explores how advocacy within the political process influences funding support for higher education from state legislatures.
Gregory M. Perry +2 more
wiley +1 more source
Tobacco Tax Reform at the Crossroads of Health and Development
, 2017 This report provides policy makers and those who advise them with decision support for informed choices on tobacco tax policy. The book draws on a vast body of scientific literature and distills the key facts into accessible form, focusing on core issues
P. Marquez, B. Moreno-Dodson
semanticscholar +1 more source
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2014 The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policy makers argue that reform of the corporate income tax system is needed, although a variety of rationales on why and how ...
Keightley, Mark P
core +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
EconomiA, 2016 : In 2013, Colombia implemented a tax reform that reduced payroll taxes by a total of 13.5 percentage points of wages. This paper evaluates the effects of this component of the 2012 Colombian tax reform on firms’ formal employment and average wages.
L. Morales, C. Medina
semanticscholar +1 more source