Results 91 to 100 of about 1,842,464 (381)
Advanced Energy and Sustainability Research, EarlyView.Hydrogen is an energy carrier, produced from renewable and nonrenewable resources. It can be stored in a variety of materials and transported to distant locations. This article reviews progress in hydrogen technology by looking at environmental and economic impact, cost analysis, and policy support at government level as way forward for bringing it to ...
Xuexue Pan +5 more
wiley +1 more source
Are temporary value-added tax reductions passed on to consumers? Evidence from Germany's stimulus [PDF]
arXiv, 2020 This paper provides the first estimates of the pass-through rate of the ongoing temporary value-added tax (VAT) reduction, which is part of the German fiscal response to COVID-19. Using a unique dataset containing the universe of price changes at fuel stations in Germany and France in June and July 2020, we employ a difference-in-differences strategy ...
arxiv
Advanced Energy and Sustainability Research, EarlyView.This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad +3 more
wiley +1 more source
Some Insights of Value-Added Tax Gap [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin +2 more
doaj
Effect of risk and incentives on contracts: The case of farm operators in Iowa
Agribusiness, EarlyView.Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley +1 more source
A Blockchain-based Value Added Tax (VAT) System: Saudi Arabia as a Use-Case
International Journal of Advanced Computer Science and Applications, 2019 Businesses need trust to confidently perform trade among each other. Centralized business models are the only mature solutions available to perform trades over the Internet.
A. Alkhodre +5 more
semanticscholar +1 more source
The Value Added Tax: Its Causes and Consequences [PDF]
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Ben Lockwood, Michael Keen
core +3 more sources
Using a VAT for Deficit Reduction [PDF]
, 2011 Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government ...
Eric J. Toder +2 more
core
Product differentiation in the fruit industry: Lessons from trademarked apples
Agribusiness, EarlyView.Abstract We derive price premiums for patented or trademarked apple varieties, also known as “club apples,” compared to open‐variety apples. We use an expansive retail scanner dataset, along with unique data on apple taste characteristics, to estimate monthly club apple premiums for 2008–2018.
Modhurima Dey Amin +3 more
wiley +1 more source
Estimating Industry Benchmarks for the Value-Added Tax [PDF]
In this article, the author outlines the coverage and structure of the Philippines' value-added tax (VAT) on goods and services and discusses the problems in its administration as well as indicators of inefficiency, low effort and evasion that appear to ...
Manasan, Rosario G.
core +2 more sources