Results 141 to 150 of about 1,015,747 (314)
Input Versus Output Taxation in an Experimental International Economy [PDF]
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]
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
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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]
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
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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]
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
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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
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
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]
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
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