Results 131 to 140 of about 743,398 (339)

Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia.
Rogantino Sampetua Pasaribu
doaj   +1 more source

System‐level analysis of industrial electrification

open access: yesAIChE Journal, EarlyView.
ABSTRACT Electrification is a promising method for industrial decarbonization, but understanding its potential is challenging due to the plethora of relevant technologies and industrial sectors it can be applied to. To this end, we develop an assessment framework to quantify the cost and environmental impacts of electrification, including the option to
Julia Granacher   +2 more
wiley   +1 more source

Tax Projections and the Budget: Lessons from the 1980s [PDF]

open access: yes
Some economists have argued that the disincentive effects of marginal tax rate increases in the 1980s caused revenue to rise by less than had been anticipated. To evaluate the hypothesis, this paper considers OMB revenue forecasts and forecast errors for
Alan J. Auerbach
core  

Lost personal income tax revenue

open access: yesNewsletter : an occasional publication of the Institute of Public Finance, 2006
Because of reductions of the tax base in the form of deductions and reduction of the tax due the central government budget, out of every 100 kuna that might have been collected as personal income tax, voluntarily relinquished almost 10 kuna in 2001, and 13.5 kuna in 2004 1.
openaire   +3 more sources

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced 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

Alcohol taxes, tax revenues and the Single European Market [PDF]

open access: yes
This paper addresses the issue of whether tax revenue from alcohol lost through cross-border shopping could be recouped by cutting excise duties. This in turn depends on the elasticity of demand for alcohol. We use data from the Family Expenditure Survey
Ian Crawford, Sarah Tanner
core  

De Gustibus Est Disputandum: The role of agricultural and applied economists in an era of behavior change initiatives and endogenous preferences

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley   +1 more source

Price-neutral Tax Reform With an Informal Economy [PDF]

open access: yes
A strand of recent literature shows that a reform of import tariff (export tax) and consumption tax (production tax) that keeps the consumer (producer) price unchanged enhances welfare and increases revenue under plausible conditions.
Joseph E. Stiglitz, M. Shahe Emran
core  

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