Results 81 to 90 of about 58,685 (282)
Optimal taxation and budget deficits: Evidence for the EU's New Member States [PDF]
The tax smoothing hypothesis (TSH) is tested for the New Member States of the European Union. Our results show that the TSH holds for five countries, the introduction of the Maastricht 3%-deficit rule, however, had very little effect with regard to the ...
Gerhard Reitschuler
core
European Policy Analysis, EarlyView.ABSTRACT “Opération Papyrus” was implemented in the Swiss Canton of Geneva between 2017 and 2018 with the aim of granting residence permits to undocumented migrants who met pre‐established criteria. This program serves as an exemplary case of involving nongovernmental actors to facilitate what were originally state‐controlled procedures.
Jan‐Erik Refle +3 more
wiley +1 more source
Prudent Budgetary Policy: Political Economy of Precautionary Taxation [PDF]
The theory of tax smoothing and determination of public debt with uncertain future national income is extended for prudence. A prudent government deliberately underestimates future national income and the tax base, especially if the variance and ...
Frederick van der Ploeg
core +3 more sources
Energy Storage System in Microgrids: Challenges and Opportunities
Energy Science &Engineering, EarlyView.Hybrid integration of multiple Energy Storage Systems (ESSs) within renewable‐powered microgrids enhances reliability, flexibility, and economic sustainability. Lithium‐ion batteries, flow batteries, hydrogen storage, and thermal systems complement each other through coordinated control via Energy Management Systems.
Mohamed G. Moh Almihat, Josiah L. Munda
wiley +1 more source
Energy Science &Engineering, EarlyView.ABSTRACT Traditional air conditioners suffer from low energy efficiency and exacerbate grid peak loads. While ice storage offers energy‐saving potential, the systematic regulation of ice packing fraction (IPF) on cooling consumption and its synergy with dynamic carbon emissions remains unexplored.
Di Yang, Wenpeng Hong, Xu Jin
wiley +1 more source
Public debt sustainability. An empirical study on OECD countries [PDF]
, 2018 For a panel of 21 OECD heterogeneous countries from 1991 to 2015, we study governments’ reactions to the accumulation of debt and look at whether governments voluntary take corrective measures when the debt-GDP ratio starts rising or they rather let the ...
Beqiraj, Elton +2 more
core +1 more source
UK Forecasts of Annual GDP: Their Accuracy and the Information Categories Underlying Their Revisions
Journal of Forecasting, EarlyView.ABSTRACT Policy makers are concerned with the accuracy of GDP forecasts and want to understand the reasons for the revision of forecasts. We study these issues by examining forecasts of annual UK GDP growth by a panel of agents, published monthly by HM Treasury. We focus on two main issues: the developing accuracy of the group‐mean forecast as horizons
Nigel Meade, Ciaran Driver
wiley +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA
Jurnal Ilmiah Akuntansi dan Bisnis, 2009 This research studies factors influencing the practices of income smoothing in manufacturing and financial firms listed on the Indonesian Stock Exchange during 2002-2006.
I G A N BUDIASIH
doaj
Consumption and Income Smoothing [PDF]
This paper presents a two sector dynamic general equilibrium model in which income smoothing takes place within the households (intra-temporally), and consumption smoothing takes place among the households (inter-temporally).
Bruno Chiarini +2 more
core
Geological Journal, EarlyView.ABSTRACT The integration of energy transition, artificial intelligence, and the digital economy represents a significant shift in the global effort to combat energy poverty and offers innovative tools and approaches to increase energy access, efficiency, and affordability for underserved populations. This study examines the impact of energy transition,
Abdulmuttalip Pilatin +4 more
wiley +1 more source