Results 191 to 200 of about 687,055 (314)
Price-neutral Tax Reform With an Informal Economy [PDF]
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
ABSTRACT The short lifespan of plastics, particularly in the packaging sector, results in rapid accumulation of plastic waste, with polypropylene being a major contributor. Chemical recycling is gaining increasing attention as a strategy in managing plastic waste, facilitating the transition from a linear to a circular economy.
Farhad Zaker Hosseiny, Rui Shi
wiley +1 more source
Managing the effects of tax expenditures on the national budget [PDF]
Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue.
Swift, Zhicheng Li
core
How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19
Wagner R, Lucas R.
europepmc +1 more source
The Effects of a Sugar-Sweetened Beverage Tax: Consumption, Calorie Intake, Obesity, and Tax Burden by Income [PDF]
Taxing sugar-sweetened beverages has been proposed as a means to reduce calorie intake, improve diet and health, and generate revenue that governments can use to address the obesity-caused health and economic burden.
Lee, Jonq-Ying+2 more
core +1 more source
Using large language models to extract plant functional traits from unstructured text
Abstract Premise Functional plant ecology seeks to understand how functional traits govern species distributions, community assembly, and ecosystem functions. While global trait datasets have advanced the field, substantial gaps remain, and extracting trait information from text in books, research articles, and online sources via machine learning ...
Viktor Domazetoski+6 more
wiley +1 more source
Tax revenue lost due to illicit cigarettes in South Africa: 2002-2022. [PDF]
Vellios N, van Walbeek C.
europepmc +1 more source
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson+2 more
wiley +1 more source
Optimal Forest Taxation under Private and Social Amenity Valuation [PDF]
This paper analyzes socially optimal forest taxation when the government has a binding tax revenue requirement. In the Faustmann model the optimal design of forest taxation consists of non-distortionary taxes, such as site productivity tax, site value ...
Erkki Koskela, Markku Ollikainen
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