Results 71 to 80 of about 58,685 (282)
Adanya penurunan pendapatan Pajak Kendaraan Bermotor (PKB) tentu menjadi masalah karena mengurangi Pendapatan Asli Daerah (PAD). Hal ini disebabkan karena tidak adanya rumus untuk menghitung potensi penerimaan pajak secara akurat sehingga menyebabkan ...
Funa Maulida, Yupie Kusumawati
doaj
A Real Time Tax Smoothing Based Fiscal Policy Rule [PDF]
We consider the real-time implementation of a fiscal policy rule based on tax smoothing (Barro (1979), Bohn (1998)). We show that the tax smoothing approach, augmented by fiscal habit considerations, provides a surprisingly accurate description of US ...
Elena Loukoianova +2 more
core
This paper explores how climate‐resilient technologies, such as smart grids, digital twins, and self‐healing materials, can enhance urban resilience. It highlights the urgent need for proactive planning, public‐private collaboration, and data‐driven innovation to future‐proof underground infrastructure amid accelerating climate and urban pressures ...
Kai Chen Goh +12 more
wiley +1 more source
Evaluating an old-age voluntary saving scheme under incomplete rationality
We provide an ex ante welfare, fiscal and general macroeconomic evaluation of the voluntary old-age saving scheme recently introduced in Poland and known as Employee Capital Plans.
Artur Rutkowski
doaj +1 more source
Fiscal Sustainability and Generational Burden Sharing in Denmark [PDF]
Based on generational accounts and a simple welfare calculus, this paper studies two alternative scenarios of sustainable fiscal policy in Denmark.
Lars Haagen Pedersen +2 more
core
Flexible methods for species distribution modeling with small samples
Species distribution models (SDMs) predict where species live or could potentially live and are a key resource for ecological research and conservation decision‐making. However, current SDM methods often perform poorly for rare or inadequately sampled species, which include most species on earth, as well as most of those of the greatest conservation ...
Brian S. Maitner +4 more
wiley +1 more source
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian Ebeke
core +3 more sources
This study analyzes the relationship between adopting electronic tax invoice (ETI) and public companies' transparency. The analysis was conducted using binary panel data with a random-effects model, with data observations of companies listed on the Main ...
Dwi Joko Susilo, Khoirunurrofik
doaj
Tax Smoothing with Stochastic Interest Rates: A Re-assessment of Clinton's Fiscal Legacy [PDF]
The return to sound fiscal policy after the high budget deficits of the 1980s and early 1990s has been hailed by many as the Clinton administration's most important achievement.
Huw Lloyd-Ellis +2 more
core
Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications
The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou +3 more
wiley +1 more source

