Results 71 to 80 of about 41,692 (290)
Finance, Accounting and Business AnalysisIn 2024 the value added tax becomes 70 years old. This “crown of fiscal technique” arose on the basis of the turnover tax, which in turn was a product of the ancient excise tax.
Rumen Yordanov Brussarski
doaj
Développement territorial autonome ou assisté
Développement Durable et Territoires, 2010 New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-
Gaël Lagadec
doaj +1 more source
Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization
AIChE Journal, EarlyView.Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son +4 more
wiley +1 more source
Advanced 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
Advanced Intelligent Systems, EarlyView.Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata +14 more
wiley +1 more source
International Trade Effects of Value Added Taxation [PDF]
The actual value added tax systems used in many countries differ significantly from the completely general VAT that has been the focus of most economic analyses. In practice, VAT systems exempt broad classes of consumer goods and services.
Paul Krugman, Martin Feldstein
core
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Early Assessment of Impact of Increased Value Added Tax on Smoking Behaviors and Financing among Adult Smokers in Saudi Arabia. [PDF]
Iran J Public Health, 2023 Vundavalli S +6 more
europepmc +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Does VAT reduce the instability of tax revenues? [PDF]
In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countries is an effective way of stabilising tax revenues.
Hélène Ehrhart, Christian Ebeke
core +2 more sources