Taxation - Open Access .click

Results 101 to 110 of about 218,563 (301)

, 2019
Click on the DOI link to access the article (may not be free).This chapter aims to document the basic economic principles and properties of taxation so that the reader can relate principles to the various taxes.
James A. Richardson +3 more
core +1 more source

Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union

Advanced Energy and Sustainability Research, EarlyView.
This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa +3 more
wiley +1 more source

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES

Russian Studies in Law and Politics
The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke, Kseniya D. Grezeva, Shamil R. Zaripov +2 more
doaj +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source

Taxation [PDF]

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation -- notably, raising revenue, redistributing income, and correcting externalities -- and the ...
Louis Kaplow
core

Automation and taxation

Oxford Economic Papers
Abstract Do automation-induced changes in labour and capital income undermine public revenues? Decomposing taxes by source (labour, capital, sales), we analyse the impact of automation on tax revenues and the structure of taxation in nineteen EU countries during 1995–2016.
Hötte, Kerstin +2 more
openaire +3 more sources

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source

School district income tax

, 2005
Updated July 2005.; Title from PDF p. [1] (viewed Sept.
Ohio. Dept. of Taxation.
core

Gender differences in sleep behaviors under China’s universal two-child policy

Scientific Reports
Since 2016, China has progressively relaxed family planning policies to stimulate birth rates. This paper examines the behavioral health repercussions of China’s 2016 universal two-child policy (UTCP) by analyzing sleep pattern data from China Family ...
Yuan Fang, Shih-Ting Huang
doaj +1 more source

INNOVATIVE AND INVESTMENT MODEL OF STATE DEVELOPMENT AS A FACTOR OF ECONOMIC GROWTH IN THE POST-WAR PERIOD OF UKRAINE

Фінансово-кредитна діяльність: проблеми теорії та практики
The article examines current issues of innovation and investment development of the state, using Ukraine in the post-war period as a case study. The authors focus on the fact that innovation- and investment-driven development is a key driving force of ...
Світлана Ткаленко +5 more
doaj +1 more source