Results 91 to 100 of about 750,435 (339)
Which Way to Converge? The Europeanisation of National Tax Systems [PDF]
, 2009 In this article we investigate in how far European Integration stimulates policy convergence in various subfields of tax policy. We see that several causal mechanisms contribute to an EU-wide convergence of tax policies: imposition, competition ...
Genschel, Philipp, Kemmerling, Achim
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Cathode Upcycling for Direct Recycling of Lithium‐Ion Batteries Using a Precipitation Approach
Advanced Energy Materials, EarlyView.To improve the circularity of lithium‐ion batteries, researchers develop a low‐cost method to increase the energy density of directly recycled cathodes. Through a precipitation process, low‐nickel materials are converted to high‐nickel compositions. Using synchrotron 3D X‐ray imaging and diffraction, they track nickel diffusion during high‐temperature ...
Eva Allen +13 more
wiley +1 more source
The tax evasion punishment system in South Africa
Journal of Economic CriminologySchemes to outsmart the revenue authority and circumvent the burden of paying taxes have been around since the early ages. Governments implement systems to combat and curb tax evasion, expecting that their punishment methods will deter people from ...
Janél Viljoen, Hanneke du Preez
doaj +1 more source
Battery‐Grade Lithium Materials: Virgin Production and Recycling, a Techno‐Economic Comparison
Advanced Energy Materials, EarlyView.With this study a framework has been created to analyze new innovative lithium compound manufacturing processes for their cost and environmental competitiveness. This analysis includes details on virgin and recycled pathways to produce lithium carbonate or lithium hydroxide monohydrate.
Sabine M. Gallagher +3 more
wiley +1 more source
The Theory of Optimal Taxation: New Developments and Policy Relevance [PDF]
The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and ...
Peter Birch Sørensen
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A Dry‐Mechanical Approach for Scrap Recycling of Dry‐Processed Lithium Ion Battery Cathodes
Advanced Energy Materials, EarlyView.A dry‐mechanical, non‐toxic, and profitable delamination and granulation process is designed for the scrap recycling of polytetrafluoroethylene(PTFE)‐based dry‐processed cathodes. The low adhesion of the PTFE‐based composite to the current collector enables the mechanical, non‐destructive recovery of the composite, leaving the secondary particle ...
Maike Michelle Gnutzmann +5 more
wiley +1 more source
Labor Mobility and Income Tax Competition [PDF]
This paper provides a model of nonlinear income taxation in a context of international mobility. We consider two identical countries, in which each government chooses non-cooperatively redistributive taxes.
Gwenael Piaser
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Applied Economic Perspectives and Policy, EarlyView.Abstract This paper employs the data envelope analysis (DEA) to assess technological progress and its impact on agricultural total factor productivity (TFP) across 18 the Organization for Economic Cooperation and Development (OECD) countries from 1973 to 2015.
Yu Sheng
wiley +1 more source
Assessing the Effects of Local Taxation Using Microgeographic Data [PDF]
We study the impact of local taxation on the location and growth of firms. Our empirical methodology pairs establishments across jurisdictional boundaries to estimate the impact of taxation.
Gilles Duranton +2 more
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