Results 81 to 90 of about 58,925 (299)
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
Advancing Upcycling and Regeneration of Spent LiFePO4: Failure Mechanisms and Recovery Strategies
Carbon Energy, EarlyView.This review studies the failure mechanism to promote the upcycling regeneration of spent lithium iron phosphate (S‐LFP). It first summarizes the failure mechanisms of LFP batteries revealed via advanced characterization technologies and then explores the respective advantages and challenges of hydrometallurgy and direct regeneration methods.
Yi Wang +6 more
wiley +1 more source
Journal of Indonesian Applied Economics, 2022 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
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
Structural and Functional Properties of Ingredient Composition in Kenkey Preparation: A Review
ChemFoodChem, EarlyView.This review synthesizes three decades of research on kenkey, a fermented maize staple of West Africa. Examining the structural, functional, and nutritional properties that emerge from traditional fermentation and thermal processing, and identifying priorities for future research toward quality standardization and commercial development. ABSTRACT Kenkey,
Afia Sakyiwaa Amponsah
wiley +1 more source
Average tax rate cyclicality in OECD countries: A test of three fiscal policy theories [PDF]
This paper investigates the cyclical properties of the average effective tax rate in 26 OECD countries over 1965-2003 in order to test the validity of three theories of fiscal policy: (i) the standard Keynesian theory which recommends that tax policy ...
Furceri, Davide, Karras, Georgios
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman +4 more
wiley +1 more source
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
Modelling Sustainability Performance in Manufacturing Companies
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Nowadays, organisations need to operate with economic, social and environmental goals in mind. Indices objectively quantify such goals; hence, an organisation can develop and compare policies based on future index values. We propose a system dynamics‐based model of a manufacturing company that frames its operations in terms of a set of easily ...
Harol Andrey Avila‐Choconta +3 more
wiley +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source