Results 111 to 120 of about 898,678 (283)

Tax Policy and Tax Research in Canada [PDF]

open access: yes
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Andrew Sharpe   +3 more
core  

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

open access: yesAccounting and Management Journal
This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia.
Bernard Sirait   +5 more
doaj   +1 more source

Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]

open access: yes
We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core   +1 more source

A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]

open access: yes, 2005
This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new

core  

De Gustibus Est Disputandum: The role of agricultural and applied economists in an era of behavior change initiatives and endogenous preferences

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley   +1 more source

The tax refund to the first residential flat buyer [PDF]

open access: yesGlasnik Advokatske komore Vojvodine, 2017
The value added tax refund to the first residential flat buyer is an important issue that constitutes tax advantage in solving the issue of housing of both young citizens and elders who were not able to solve this problem due to certain social and ...
Hrustić Hasiba
doaj  

“Value Added Taxes, Chain Effects and Informality”, Second Version [PDF]

open access: yes
This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core  

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