المؤلفون: Santolini, Raffaella

المصدر: Journal of Economic Studies, 2023, Vol. 51, Issue 9, pp. 59-74.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/JES-05-2023-0226Test

المؤلفون: Keshavarzi, Ali, Horry, Hamid Reza

المصدر: International Journal of Health Governance, 2023, Vol. 28, Issue 2, pp. 117-136.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/IJHG-04-2022-0042Test

المؤلفون: Tahmoorespour, Reza, Ariff, Mohamed, Abdul Karim, Yaasmin Farzana, Lee, Kian Tek, Anthony, Sharon Dharsini

المصدر: International Journal of Managerial Finance, 2022, Vol. 19, Issue 3, pp. 645-669.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/IJMF-06-2021-0291Test

المؤلفون: Bobing Tian, Jiahua Mao, Mingfu Zu, Ruilin Wu, Chao Xiao

مصطلحات موضوعية: Biophysics, Biochemistry, Physiology, Biotechnology, Developmental Biology, Cancer, Inorganic Chemistry, Environmental Sciences not elsewhere classified, Biological Sciences not elsewhere classified, Chemical Sciences not elsewhere classified, largest proportion causes, deprotonated hydroxy oxygen, covalent bond fracture, new xylose residue, density functional theory, alkali thermal pretreatment, four reaction paths, glycosidic bond oxygen, glycosidic bond breaks, nucleophile captures h30, lowest energy barrier, hemicellulose model compounds, glycosidic bond, energy barrier, glycoside bond, functional groups, alkali conditions, reaction path, reaction increases, ∼ 0

الوصف: The covalent bond fracture of hemicellulose leads to hemicellulose hydrolysis during lignocellulosic alkali thermal pretreatment, which has not previously been reported. Density functional theory was used to study the mechanism of hydrolysis of the hemicellulose model compounds under alkali conditions. There are four reaction paths for xylose formation, among which the reaction path with the lowest energy barrier is that in which the nucleophile captures H30 to generate water. The deprotonated hydroxyl group attacks the carbon on the glycoside bond, resulting in the cleavage of the glycoside bond and the formation of a new carbon–oxygen covalent bond, with an energy barrier of 154.2 kJ/mol. The nucleophile further attacks the glycosidic bond to form a new xylose residue with an energy barrier of 111.9 kJ/mol. When the glycosidic bond breaks, the orbital interaction with the largest proportion causes the transfer of ∼0.511 electron from the glycosidic bond oxygen to the deprotonated hydroxy oxygen. In situ Fourier transform infrared spectroscopy is used for the identification of functional groups during the alkali thermal pretreatment. As the temperature increases, the feasibility of the reaction increases. This study lays a theoretical foundation for the development of the alkali thermal pretreatment of lignocellulose.

العلاقة: https://figshare.com/articles/journal_contribution/Study_of_the_Mechanism_of_Hydrolysis_of_Hemicellulose_from_Lignocellulose_during_Alkali_Thermal_Pretreatment_by_Density_Functional_Theory_and_Experiment/24964784Test

الإتاحة: https://doi.org/10.1021/acs.joc.3c01668.s001Test
https://figshare.com/articles/journal_contribution/Study_of_the_Mechanism_of_Hydrolysis_of_Hemicellulose_from_Lignocellulose_during_Alkali_Thermal_Pretreatment_by_Density_Functional_Theory_and_Experiment/24964784Test

المؤلفون: Akbulaev, Nurkhodzsa

المصدر: Public Finance Quarterly; Vol. 70 No. 1 (2024); 67-84 ; Pénzügyi Szemle; Évf. 70 szám 1 (2024); 67-84 ; 2064-8278 ; 0031-496X

مصطلحات موضوعية: Tax Revenues, Economic Growth, Time Series Analysis, Maki Cointegration Test, H10, H20, H30, Adóbevételek, gazdasági növekedés, idősor-elemzés, Maki-féle kointegrációs teszt

الوصف: Tax revenues that the state obtains by force from its citizens based on its sovereign authority make up the majority of public revenues and influence financial policy. Economic development is the first financial policy aim. Tax revenues impact economic growth directly and indirectly through savings, consumption, output, and employment. Many macroeconomic factors improve with economic expansion. Economic growth boosts economic activity and tax income. This research examines Azerbaijan’s tax kinds, tax revenues, and economic development from 1991 through 2021. Tax revenues and economic growth were analysed using time series methods. Unit root and Maki structural break cointegration tests were employed. In the research with three structural breakdowns, a long-term cointegration connection was discovered between tax revenues and economic growth in all models. ; Az állami bevételek többségét az állam szuverén jogköre alapján polgáraitól beszedett adóbevételek képezik, és befolyásolják a pénzügyi politikát. A pénzügypolitika elsődleges célja a gazdaság fejlesztése. Az adóbevételek a gazdasági növekedésre a megtakarításokon, a fogyasztáson, a kibocsátáson és a foglalkoztatáson keresztül közvetlenül és közvetve gyakorolnak hatást. A gazdaság bővülése számos makrogazdasági tényező javulásával jár együtt. A bővülés a gazdasági aktivitást és az adóbevételeket is növeli. Ez a kutatás Azerbajdzsán adófajtáit, adóbevételeit és gazdasági fejlődését 1991-től 2021-ig vizsgálja. Az adóbevételeket és a gazdasági növekedést idősoros módszerek segítségével elemeztem. A vizsgálatok során egységgyök és Maki-féle strukturális törést tartalmazó kointegrációs teszteket alkalmaztam. A három strukturális bontással végzett kutatás az adóbevételek és a gazdasági növekedés között minden modellben hosszú távú kointegrációs kapcsolatot azonosított.

وصف الملف: application/pdf

العلاقة: https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1612/1076Test; https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1612/1077Test; https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1612Test

الإتاحة: https://doi.org/10.35551/PFQ_2024_1_4Test
https://journals.lib.uni-corvinus.hu/index.php/penzugyiszemle/article/view/1612Test

المؤلفون: Arana Landín, Sofía

مصطلحات موضوعية: H30, H23, D64, Q58, Q28, Donations, non-profit entities, food banks, food loss and waste, tax policies, Donaciones, entidades sin ánimo de lucro, bancos de alimentos, pérdidas y desperdicio alimentario, políticas fiscales, Economía pública, Microeconomía, Política, 5312 Economía Sectorial

الوصف: La meta 12.3 de la Agenda 2030 de las Naciones Unidas (ONU) es la siguiente: "Para 2030, reducir a la mitad el desperdicio mundial de alimentos per cápita a nivel de minoristas y consumidores y reducir las pérdidas de alimentos a lo largo de las cadenas de producción y suministro, incluidas las pérdidas posteriores a la cosecha." La implementación de las metas específicas de la Agenda 2030 de la ONU, como ésta, supone un reto importante, ya que requieren acciones inmediatas, políticas públicas adecuadas y una colaboración sin precedentes entre entidades privadas, públicas y países. La meta 12.3 está intrínsecamente relacionada con muchas otras metas, por lo que su consecución tiene un impacto directo en varias de ellas. Por lo tanto, es vital alcanzarla con éxito, no sólo para reducir el hambre, sino también para lograr muchos otros objetivos de la Agenda y, en particular, para poder reducir nuestra huella medioambiental. La Prevención de Pérdidas y Desperdicios de Alimentos (FLW) es un objetivo dentro de la Economía Circular que puede considerarse central, ya que el objetivo 12.3 trata de prevenir la sobreproducción de alimentos con una mejor redistribución que no sólo reduzca los insumos, sino que también intente minimizar los desperdicios mediante la donación de productos alimentarios a entidades de la Economía Social (ES) que ayudan a los más necesitados. Dado que la Economía Circular contribuye a la resolución de los tres problemas ambientales más acuciantes: la sobreexplotación de recursos, el calentamiento global y la pérdida de biodiversidad, además de todos los impactos negativos derivados de estos (ONU Medio Ambiente, 2019) prevenir las pérdidas y desperdicios de alimentos es también clave para asegurar la solución tanto de un profundo problema social, como de salud pública, además de los más importantes problemas medioambientales. A pesar de que resulta evidente la urgencia de una acción inmediata, diversos académicos, como Martín Río, Rogenhofer y Sandoval Alvarado (2022), destacan que la atención ...

وصف الملف: application/pdf

العلاقة: info:eu-repo/grantAgreement/BCG/SOFIA project/ GIU 21/005; https://hdl.handle.net/20.500.14352/104213Test; Arana Landín, S. (2024). Tax measures to reduce food losses and waste in the United States and the European Union: a comparative analysis. REVESCO. Revista de Estudios Cooperativos, 146(1), 1-15, e94850. https://dx.doi.org/10.5209/REVE.94850Test.; https://dx.doi.org/10.5209/REVE.94850Test

الإتاحة: https://doi.org/20.500.14352/10421310.5209/REVE.94850Test
https://hdl.handle.net/20.500.14352/104213Test

المؤلفون: Sokolovska Alla, Zatonatska Tetiana, Rainova Larysa

المصدر: ECONOMICS, Vol 11, Iss 1, Pp 159-175 (2023)

مصطلحات موضوعية: personal income tax, normative structure of the tax, benchmark structure, tax expenditures, g18, h21, h23, h24, h30, Business, HF5001-6182

الوصف: The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of budget revenues. However, this reporting is incomplete, since it does not include tax expenditures on personal income tax. The introduction of reporting on tax expenditures on this tax puts on the agenda the problem of identifying the elements of its benchmark and tax expenditures. The purpose of this article is to substantiate their main components. The research was carried out using general scientific methods of cognition: critical analysis, combination of normative (conceptual) and positive (legal) approaches, abstract-logical and concrete, comparative analysis. Based on the results of the study, groups of elements that can be attributed to the benchmark of the tax have been identified: incomes provided from sources defined by international treaties of Ukraine; payments that do not increase the taxpayer’s income; incomes whose exemption from taxes ensures the avoidance of double taxation; expenses related to receiving income; incomes that are not included in the taxable amount due to the difficulties of their administration; exclusion from the taxable amount of the revenues that may not qualify as tax expenditures due to small amounts. Tax benefits that can be included in the budget of tax expenditures on the income tax have been identified and classified according to the form of provision and functional orientation. Although only certain provisions of the income tax legislation have been identified, their classification into subgroups may facilitate the determination of the remaining components of the benchmark and tax expenditures.

وصف الملف: electronic resource

العلاقة: https://doaj.org/toc/2303-5013Test

الوصول الحر: https://doaj.org/article/3e93beb9d41643e2980a30caf7408f28Test

المؤلفون: Reljic, Jelena, Zezza, Francesco

مصطلحات موضوعية: ddc:330, C33, E24, H30, J16, J18, J21, R58, Social infrastructure, Gender inequality, Fiscal Policy, Panel SVAR, Italian regions

الوصف: We contribute to the long-standing debate on the Italian North-South divide by assessing the impact of public spending on social infrastructure - including education, healthcare, childcare and social assistance - on the gender employment gap over the last two decades, using a PSVAR analysis. These investments, while not explicitly targeting women, may increase both their labour supply - by reducing the unpaid care work burden - and pro-women labour demand through job creation in care sectors that predominantly employ women. Our research reveals a positive and long-lasting impact of social infrastructure expenditure on private investment, GDP and employment in all areas of the country. However, the reduction of the gender employment gap is detected only in the South and among high-skilled women. These results stress the need for targeted policies to fill the investment gaps in social infrastructure, aiming for a more inclusive labour market, particularly in Southern regions, which suffer from chronic underinvestment and structural challenges.

العلاقة: Series: GLO Discussion Paper; No. 1407; gbv-ppn:1884069541; http://hdl.handle.net/10419/284853Test; RePEc:zbw:glodps:1407

الإتاحة: http://hdl.handle.net/10419/284853Test

المؤلفون: Bastani, Spencer, Waldenström, Daniel

مصطلحات موضوعية: ddc:330, H21, H30, O33, AI, automation, inequality, labor share, optimal taxation, tax progressivity

الوصف: This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal taxation. Implications for tax policy are discussed, focusing on the level of capital taxes and the progressivity of labor taxes. While there may be a need to adjust the level of capital taxes and the structure of labor income taxation, there are potential drawbacks of overly progressive taxation and universal basic income schemes that could undermine work incentives, economic growth, and long-term household welfare. Some of the challenges posed by AI and automation may also be better addressed through regulatory measures rather than tax policy.

العلاقة: Series: CESifo Working Paper; No. 11084; gbv-ppn:1887412514; https://hdl.handle.net/10419/296173Test; RePec:ces:ceswps:_11084

الإتاحة: https://hdl.handle.net/10419/296173Test

المؤلفون: Hellwig, M.

مصطلحات موضوعية: D15 - Intertemporal Household Choice, Life Cycle Models and Saving, D61 - Allocative Efficiency, Cost–Benefit Analysis, E21 - Consumption, Saving, Wealth, E22 - Investment, Capital, Intangible Capital, Capacity, E62 - Fiscal Policy, H30 - General

الوصف: For overlapping-generations models with multiple assets and without labour, welfare assessments of equilibrium allocations depend on whether the certainty equivalents of the one-period-ahead marginal rates of return on assets that are held are larger or smaller than the population growth rate. Conditional on the period and the history up to that period, the equilibrium values of these certainty equivalents are the same for all assets held and equal to the riskless rate if a riskless asset is held. If population growth is uncertain, the standard of comparison is the certainty equivalent of the population growth rate when interpreted as the marginal rate of return on an additional asset.

وصف الملف: application/pdf

العلاقة: http://hdl.handle.net/21.11116/0000-000E-721C-3Test; http://hdl.handle.net/21.11116/0000-000E-721E-1Test

الإتاحة: http://hdl.handle.net/21.11116/0000-000E-721C-3Test
http://hdl.handle.net/21.11116/0000-000E-721E-1Test