Results 51 to 60 of about 258,066 (316)

Tax Overpayments, Tax Evasion, and Book‐Tax Differences [PDF]

Journal of Public Economic Theory, 2008
AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire   +3 more sources

A Comprehensive Microbial Gene Catalog of the Human Airway Microbiome Across Anatomical Sites and Geographic Regions

Advanced Science, EarlyView.
An integrated Human Airway Microbiome Gene Catalog (iHAMGC) is constructed from 12,273 metagenomic airway samples, providing a high‐resolution reference of respiratory microbial genes. The catalog enables systematic exploration of taxonomic and functional variation across airway niches and geographic regions, revealing site‐specific and region ...
Qing Zhang, Dashu Li, Bo Liu, Yue Zhang, Min Li, Ruochun Guo, Yawen Ni, Shibin Chen, Biao Ni, Lijie Qiu, Guorui Xing, He Dong, Qiulong Yan, Shenghui Li, Xiaohui Zou, Bin Cao   +15 more
wiley   +1 more source

Evaluation of Greenhouse Gas Emissions and Related Aspects: Case of the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The most important drivers of increasing greenhouse gas emissions are increasing world’s population, economic development resulting in higher level of productions and consumption, but also unanticipated increases in the energy intensity of GDP and in the
Veronika Solilová, Danuše Nerudová
doaj   +1 more source

Functional–Taxonomic Scaling Resolves Conflicting Average Genome Size Estimates Across Environmental Gradients

Advanced Science, EarlyView.
Based on genome size‐functional breadth theory, we introduce and validate a framework that adjudicates conflicting average genome size (AGS) estimates by testing which estimate yields a gap between scaled functional diversity and scaled taxonomic diversity that is consistent with the expected positive association between genome size and gene functional
Huanhuan Zhu, Xiaoye Chen, Qiushi Li, Chenyu Sun, Haihua Xia, Yingxin Huang, Cong Wang, Peilin Chen, Cheng Gao   +8 more
wiley   +1 more source

LOSS (OF REVENUE) OF STATE WITHIN TAXATION CRIMES IN INDONESIA

Mimbar Hukum, 2018
The  difference of state’s tax loss amount between tax investigation, which has been completely declared by the Prosecutor, and judicial verdict can not be separated from the existence of the defendant’s right to propose  Witnesses/Experts, and or the ...
Henry Dianto Pardamean Sinaga
doaj   +1 more source

Global Burden and Temporal Trends of Early‐Onset Tracheal, Bronchial, and Lung Cancer: An Analysis of GLOBOCAN 2022 and GBD 2023 Data

Advanced Science, EarlyView.
This study systematically assessed the global burden and temporal trends of EOTBL cancer in individuals aged 15–49 years. Smoking, ambient particulate matter pollution, and secondhand smoke remain dominant risk factors. Countries within the same Human Development Index (HDI) category exhibit distinct epidemiological trajectories, underscoring the need ...
Ye Tian, Weihao Zhang, Yao Lu, Bruce F. O'Hara, Jingjing Hu, Hanqi Feng, Jing Di, Lei Zhang, Xueying Yang   +8 more
wiley   +1 more source

Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international ...
Břetislav Andrlík, Lucie Formanová
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

Externality-correcting taxes and regulation [PDF]

Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments. Both instruments may in practice be imperfect, reflecting informational deficiencies and other limitations.
Vidar Christiansen, Stephen Smith
core   +2 more sources

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source