Results 31 to 40 of about 218,563 (301)

Taxation and Tournaments [PDF]

open access: yesJournal of Public Economic Theory, 2005
This paper analyzes the effects of progressive taxes on labour supply and income distribution in the context of the rank-order tournament model originally developed by Lazear and Rosen (1981).
Persson, Mats, Sandmo, Agnar
openaire   +4 more sources

Structural and biochemical insights into the thermostable esterase Ta0887 from Thermoplasma acidophilum

open access: yesFEBS Open Bio, EarlyView.
In this study, a novel esterase from the thermoacidophilic archaeon Thermoplasma acidophilum was biochemically and structurally characterized. Our results demonstrate that Ta0887 is a highly thermostable esterase that preferentially hydrolyzes p‐nitrophenyl hexanoate and possesses an α‐helical cap domain that likely contributes to its substrate ...
Alejandro Delgado‐Rey   +4 more
wiley   +1 more source

TAXATION IN NORWAY [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
Norway's total tax-to-GDP ratio amounted to 43.6 % in 2007; a value which exceeds the weighted European Union average by almost four percentage points. Compared with other Nordic countries, Norway's ratio is slightly higher than Finland's, but well below the Danish and Swedish level.
Vasile POPEANGA, Vasile Nicolae POPEANGA
openaire   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION

open access: yesCopernican Journal of Finance & Accounting, 2022
This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl   +2 more
doaj   +1 more source

Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?

open access: yesArthritis Care &Research, EarlyView.
Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet   +11 more
wiley   +1 more source

Annual report of the State of Ohio Department of Taxation (Online); Annual report

open access: yes
Electronic coverage as of 8/3/2011: 1998-; Description based on: 2008; title from PDF cover (viewed on Aug.
Ohio. Dept. of Taxation.
core   +5 more sources

ESG disclosure, governance, political connection, and tax Aggressiveness: what information is critical, and is more information always forceful?

open access: yesCogent Business & Management
This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the ...
Priandhita Sukowidyanti Asmoro   +6 more
doaj   +1 more source

Taxation and the Superrich

open access: yesSSRN Electronic Journal, 2019
This article addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different from others. Some of the superrich may be “superstars” for whom small differences in talent are magnified into much larger earnings ...
Scheuer, Florian, Slemrod, Joel
openaire   +4 more sources

Informal Taxation [PDF]

open access: yesAmerican Economic Journal: Applied Economics, 2009
Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments.
Olken, Benjamin A., Singhal, Monica
openaire   +8 more sources

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