Results 31 to 40 of about 258,066 (316)

Tax Competition and Tax Revenues [PDF]

open access: yesIntereconomics, 2006
It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
openaire   +5 more sources

Marine plastic pollution treaty: How should it look like? [PDF]

open access: yesE3S Web of Conferences
MPP, or marine plastic pollution, is a serious issue. The prisoner’s dilemma is preventing nations from acting on this issue. Therefore, nations must draft an MPP treaty in order to address this issue. Inthis paper, I contend that the optimal strategy is
Ramadhan Muhammad Rheza
doaj   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

A PROPOSED FRAMEWORK FOR MEASURING IMPACT OF APPLYING GOVERNANCE RULES ON ENVIRONMENTAL BURDENS DISCLOSURE AND THEIR REFLECTION ON DETERMINING THE TAX RELIEF [PDF]

open access: yesJournal of Environmental Science, 2017
The study also examined the concept of the tax base, the tax bases, the characteristics of the tax system, the interrelationship between the rules of governance and disclosure, and the reflection of this on the identification of the tax base.
T. A. T. A.   +2 more
doaj   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

open access: yesArthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim   +2 more
wiley   +1 more source

VAT in the frame of providing management services to the subsidiary in the selected EU member states

open access: yesAgricultural Economics (AGRICECON), 2008
There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly
D. Nerudová, P. David
doaj   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

Financial Transaction Tax: Determination of Economic Impact Under DSGE Model

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008 and consequently of the massive financial interventions
Veronika Solilová, Danuše Nerudová
doaj   +1 more source

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

open access: yesAdvanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani   +8 more
wiley   +1 more source

Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement – cost and fair value.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

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