Results 141 to 150 of about 433,520 (307)
VAT replacement or better administration? [PDF]
VAT revenues in Ukraine are undermined by numerous privileges and low tax compliance due to manipulations and/or outright fraud causing inadequate tax collection and high tax refunds claims. Besides, there are both strong concerns about the vulnerability
Natalie Leschenko +2 more
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Toward Larger Cyclo‐9,10‐Anthryleneparaphenylenes
Chemistry – A European Journal, EarlyView.During a macrocyclization with a dihydroanthracene diol as corner unit, larger oligomers than the trimer and tetramer were formed and isolated up to the nonamer. Their three‐dimensional structures were studied by X‐ray diffraction. The most abundant macrocycles were rearomatized to the corresponding CPP derivatives.
Moritz P. Schuldt +3 more
wiley +1 more source
Combining microsimulation and CGE models: Effects on equality of VAT reforms [PDF]
Microsimulation models are apt to be the preferred instrument when applied, equality analyses of tax reforms in specific economies are undertaken. However, most of these models ignore general equilibrium effects, like changes in prices, and may therefore
Jorgen Aasness, Turid Avitsland
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Chemistry – A European Journal, EarlyView.This work introduces the concept of pseudoglucosinolates (psGSLs) and reports the synthesis and evaluation of nitroreductase‐responsive psGSLs. These compounds represent a complementary prodrug strategy to natural glucosinolates (GSLs) for the controlled release of isothiocyanates (ITCs), enabling bio‐responsive protein labeling, as demonstrated in ...
Claire C. Jimidar +13 more
wiley +1 more source
Redistributive effects of indirect taxes: comparing arithmetical and behavioral simulations in Uruguay [PDF]
In this brief paper we compare the redistributive effect of a VAT reform using an arithmetical and a behavioral microsimulation model. We analyze the effects of the elimination of the VAT for a basket of goods which is intensively consumed by the poorest
Cecilia Olivieri +3 more
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Investigating the Cytoskeleton of DRGs Using Cryo‐Electron Microscopy and Deep Learning
Cytoskeleton, EarlyView.ABSTRACT We describe a method for determining the ultrastructural organization of axons and varicosities of cultured dorsal root ganglion (DRG) neurons using cryogenic electron microscopy (cryo‐EM). Cryo‐EM reveals the dimensions, proximity, and overall organization of biological specimens in a near‐native state, avoiding artifacts of fixation and ...
M. Neal Waxham +3 more
wiley +1 more source
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian EBEKE
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Joshua Aizenman, Yothin Jinjarak
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ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.Ni‐DHBQ nanosheets are encapsulated around carbon nanotubes, resulting in a core‐shell layered heterostructure that enables high high‐throughput charge transfer. This unique architecture not only enhances electron transport efficiency but also significantly increases the density of redox‐active sites.
Mengpei Qi +6 more
wiley +1 more source