Results 41 to 50 of about 141,967 (286)

A simpler theory of optimal capital taxation

Journal of Public Economics, 2017
This paper develops a theory of optimal capital taxation that expresses optimal tax formulas in sufficient statistics. We first consider a simple model with utility functions linear in consumption and featuring heterogeneous utility for wealth.
Emmanuel Saez, Stefanie Stantcheva
semanticscholar   +1 more source

From Waste to Value: Conversion of Calcium Sulfate to Vaterite via Carbon Capture and Storage

Advanced Functional Materials, EarlyView.
This study introduces a new concept for carbon management that relies on the carbonation of industrial gypsum waste and yields phase‐pure vaterite at ambient conditions without any additives. The obtained vaterite is further shown to be a reactive material that develops compressive strength in aqueous suspensions like conventional cements.
Carlos Pimentel, German Montes‐Hernández, Pablo Almarza‐Cifuentes, Matthias Kellermeier, Alexander E.S. Van Driessche   +4 more
wiley   +1 more source

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

Cogent 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, Suresh Ramakrishnan, Sifa Arsyanda, Nurlita Sukma Alfandia, Devi Nur Cahaya Ningsih, Dewi Noor Fatikhah Rokhimakhumullah, Kadarisman Hidayat   +6 more
doaj   +1 more source

Use it or Lose it: Efficiency Gains from Wealth Taxation

, 2019
How does wealth taxation differ from capital income taxation? When the return on investment is equal across individuals, a well-known result is that the two tax systems are equivalent.
Fatih Guvenen, Fatih Guvenen, G. Kambourov, B. Kurusçu, Sergio Ocampo-Díaz, Daphne Chen   +5 more
semanticscholar   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

Taxation and housing markets with search frictions

Journal of Housing Economics, 2019
Housing taxation is an important policy instrument that shapes households’ choices about homeownership and renting as well as the evolution of the housing market.
Danilo Liberati, M. Loberto
semanticscholar   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

Advanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief, Swagato Sarkar, Anik Kumar Ghosh, Osvalds Verners, Kamal Kumar Meena, Su‐Hyeong Lee, Soosang Chae, Tobias A. F. König, Beate Krause, Andreas Fery, Mehmet Sait Özer, Anindya Nag, Amit Das   +12 more
wiley   +1 more source

Does It Matter? Experimental Evidence on the (Signaling) Effect of Gender-Specific Accelerator Programs on Access to Angel Capital

Administrative Sciences
Despite the acknowledged importance of capital for start-up success, gender disparities persist when trying to raise funds from external sources, including angel investors, venture capitalists, and financial institutions.
Elfi M. Lange, Isabel Schulze, Karina Sopp   +2 more
doaj   +1 more source

Environmental Taxation

The Oxford Handbook of Comparative Environmental Law, 2019
This chapter examines the comparative merits of environmental taxation as an environmental policy instrument. It first provides a brief background on the theoretical foundation for merging environmental protection with taxation before discussing two ...
J. Milne
semanticscholar   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source