This paper examines the implications of tax evasion for "scal competition and tax harmonization policies in an economic union. First, for symmetric countries, it proves that the equilibrium values of the tax and audit rates are less than optimal. Tax harmonization alone will also lead to a less than optimal audit rate. Second, for asymmetric countries, the paper shows that integration may turn ...

Separation and purification are an integral part and a major cost factor in the chemical industry. Distillation is a very commonly used for solvent separation and purification process. It is neither cost effective nor process efficient when dealing with close-boiling and azeotropic solvent mixtures without modifying the relative volatility of the solvent components with an extraneous solvent or...

[1] The effect of H2O on harzburgite-saturated melts has been quantified with a series of hydrous and anhydrous melting experiments using a piston-cylinder device. Experimental conditions were 1.2–2.2 GPa and 1175–1500!C. Melt H2O contents range from 0 to 10 wt %. The effects of temperature, pressure, and bulk composition (including H2O) on the SiO2 content of the experimental melts have been e...

The exploitation of intercalation techniques in the field of two-dimensional layered materials offers unique opportunities for controlling chemical reactions in confined spaces and developing nanocomposites with desired functionality. In this study, the exploitation of the novel and facile "one-pot" anion-exchange method for the functionalization of layered double hydroxides (LDHs) is demonstra...

Six Mn(II) coordination compounds with tetrazolate-5-carboxylate (tzc), have been synthesized and characterized. They are of the formula [Mn2(tzc)2(H2O)2].4H2O (), Mn(tzc)(H2O)2 (), [Mn2(tzc)2(phen)2(H2O)2] (), [Mn(tzc)(2,2'-bpy)(H2O)2] (), [Mn(tzc)(4,4'-bpy)] () and [Mn2(tzc)2(H2O)2].(bpp) (), where phen=1,10-phenanthroline, 2,2'-bpy=2,2'-bipyridyl, 4,4'-bpy=4,4'-bipyridyl, and bpp=1,3-di(4-py...

Super- and sub-critical water treatments have been of interest as novel methods for protein hydrolysis. In the present study, we studied the effect of sub-critical water (Sub-H2O, 300℃, 80 bar) treatment as well as super-critical water (Super-H2O, 400℃, 280 bar) treatment on the physicochemical properties of porcine skin (PS), which has abundant collagen. Porcine skin was subjected to pre-therm...

Some density function theories ( DFT/ 6 - 311++ G (3 df, 3 pd ) basis set methods with as BPV86, B3PV91, B3LYP, LSDA, MPW1PW91, HCTH, THCTH, PBE1PBE, PBEPBE, and T PSSTPSS Hartree– Fock (HF) Ab initio methods. These calculations were at quadratic complete (CBS- Q method ). Results of these studies appear that DFT results overestimate underestimate EA’s values compared experimental calculations....

The origin of O-H vibrational red-shifts observed experimentally in (H2O)n(-) clusters is analyzed using electronic structure calculations, including natural bond orbital analysis. The red-shifts are shown to arise from significant charge transfer and strong donor-acceptor stabilization between the unpaired electron and O-H sigma* orbitals on a nearby water molecule in a double hydrogen-bond-ac...

Three new solvent-induced metal-organic frameworks (MOFs)-[Cd(H2L)(H2O)3]·NMP (), [Cd3(L)(H2O)4(OH)2] () and [Cd(L)0.5(H2O)]·H2O ()-were designed and successfully prepared via solvothermal reaction by multidentate phenyltetracarboxylic acid [1,1':4',1''-terphenyl]-2',3,3'',5'-tetracarboxylic acid (H4L) and Cd(ii) salts in various solvent systems. Structural analyses indicated that the H2L/L lig...