Results 141 to 150 of about 1,015,747 (314)

Input Versus Output Taxation in an Experimental International Economy [PDF]

open access: yes
This paper is concerned with a policy oriented macroeconomic experiment involving an ‘international’ economy with a relatively small ‘home’ country and a large ‘foreign’ country.
Arno Riedl, Frans van Winden
core  

Does Germany Collect Revenue from Taxing Capital Income? [PDF]

open access: yes
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany.
Clemens Fuest, Johannes Becker
core  

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Can the Harmonization of the Corporate Taxation be Realized? [PDF]

open access: yes
In the present period of the development of the European integration the basic requirement is enhancing the competitive power, which can be created by the demolition of the inside market’s barriers.
György Kadocsa, Éva Handa
core  

Association Between Healthy Lifestyle Behaviors and Mental Health Symptoms in Children With Autism and ADHD: A Latent Profile Analysis

open access: yesAutism Research, EarlyView.
ABSTRACT Healthy lifestyle behaviors, including physical activity, screen time, sleep, and diet quality, are important determinants of mental health, yet little is known about how these behaviors cluster among children with neurodevelopmental disorders.
Matthew Bourke   +4 more
wiley   +1 more source

A note on the taxation of capital income in the Czech Republic and Poland [PDF]

open access: yes
The transition of the eastern European countries into market-based economies and their potential integration into the European Union raise questions about how their capital income tax systems should be structured and to what extent they are in line with ...
Rachel Griffith
core  

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo   +13 more
wiley   +1 more source

Enzymatic synthesis of acylglycerides from agroindustrial residues: process design and simplified techno‐economic assessment

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa   +4 more
wiley   +1 more source

Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]

open access: yes
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Christoph Watrin, Robert Ullmann
core  

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