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Relevant bibliographies by topics / Taxi sharing

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Academic literature on the topic 'Taxi sharing'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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Journal articles on the topic "Taxi sharing"

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Miksa, Wojciech G. "Air Taxi Flight Sharing." Transactions on Aerospace Research 2020, no. 3 (2020): 49–63. http://dx.doi.org/10.2478/tar-2020-0016.

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AbstractIn traditional air taxi model, flight route and timing are assigned to every order individually, resulting in minimum utilization of seats, maximum number of empty legs and elevated price levels. Sharing flights, when possible, allow decreasing number of empty seats and distributing cost of flight among customers. Challenges to overcome are varying timing needs of customers and volatility of demand. This article investigates possibilities of synchronizing passenger orders. The proposed passenger pooling model replaces specific flight timing on order with constraints: latest arrival and

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Lyu, Yan, Victor C. S. Lee, Chi-Yin Chow, Joseph Kee-Yin Ng, Yanhua Li, and Jia Zeng. "R-Sharing: Rendezvous for Personalized Taxi Sharing." IEEE Access 6 (2018): 5023–36. http://dx.doi.org/10.1109/access.2017.2778221.

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Nikit, Sonule, M.S. Khatib Prof., and Farhenna Shaikh Prof. "Implementation of Real Time Taxi Ride Sharing." International Journal of Trend in Scientific Research and Development 2, no. 3 (2019): 891–95. https://doi.org/10.31142/ijtsrd11171.

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This Project is designed to create a Real time taxi ride Sharing Application. It works by accepting a real time ride requests from the passengers sent through smartphones and schedules proper taxis to pick them up via ridesharing. The monetary constraints of the application are to provide benefits for both passengers and taxi drivers, passengers pay less amount compared with no ridesharing and get compensated if their travel time is lengthened due to ridesharing, taxi drivers will make money for all the detour distance due to ridesharing. This paper gives an overview of the taxi sharing servic

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Zhang, Xijun, Qirui Zhang, Zhanting Yuan, Chenhui Wang, and Lijuan Zhang. "The Research on Planning of Taxi Sharing Route and Sharing Expenses." Mathematical Problems in Engineering 2020 (February 14, 2020): 1–9. http://dx.doi.org/10.1155/2020/6348578.

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Aiming at the problem of taxi low carrying rate, unreasonable route planning, and taxi charges, this paper mainly studies the taxi sharing routes and the sharing expense model which take the maximum carrying rate, the shortest driving distance, and the sharing expense of drivers as the objective function. We consider the problems of taxi capacity limitation, the driving distance limitation, the number of people getting on and off, and the charges. Through using the passenger’s pool to classify passengers in different directions and different starting points, we use the championship selection s

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Sonule, Nikit, Prof M. S. Khatib, and Prof Farhenna Shaikh. "Implementation of Real-Time Taxi Ride Sharing." International Journal of Trend in Scientific Research and Development Volume-2, Issue-3 (2018): 891–95. http://dx.doi.org/10.31142/ijtsrd11171.

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He, Feng, Xin Qiu, Qing Yang, Jiong Di Chen, and Hai Qi Yu. "Research on Optimization Model of Taxi-Carpooling Expenses." Applied Mechanics and Materials 178-181 (May 2012): 2841–44. http://dx.doi.org/10.4028/www.scientific.net/amm.178-181.2841.

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In order to solve cost-sharing problems for taxi-carpooling passengers, the optimization model of sharing taxi-carpooling expenses was established taking both taxi-driver and passengers’ benefits into fully consideration. Based on the fact that passengers would pay for their own share in proportion, the optimization model was made with the objective function aiming at minimum consumption of time and money. In view of its features, the theoretical model was further developed comparing expenses in theory with that under existing conditions. The results show that this optimization model of sharin

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Lyu, Yan, Victor C. S. Lee, Joseph Kee-Yin Ng, Brian Y. Lim, Kai Liu, and Chao Chen. "Flexi-Sharing: A Flexible and Personalized Taxi-Sharing System." IEEE Transactions on Vehicular Technology 68, no. 10 (2019): 9399–413. http://dx.doi.org/10.1109/tvt.2019.2932869.

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Dewi, Kemala, Aris Krisdiyanto, Dewanto, Sidrotun Na'im, and Diah Fatma Sjoraida. "The Impact of Rice Sharing Service on Traditional Taxy Market: Meta-analysis." Indonesia Journal of Engineering and Education Technology (IJEET) 2, no. 2 (2024): 314–18. http://dx.doi.org/10.61991/ijeet.v2i2.55.

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This study aims to analyze the impact of rice sharing services on the traditional taxi market through a meta-analysis. Rice-sharing services have grown rapidly in recent years, offering cheaper and more convenient transportation alternatives for consumers. The study pooled and analyzed the results of 10 studies examining the impact of rice-sharing services on the traditional taxi market. The results of the meta-analysis showed that rice sharing services had a significant negative impact on the income and number of traditional taxi passengers with an effect size value of 0.712. This effect is s

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Burhan, Helen, Sutanto Soehodho, and Nahry Yusuf. "A resource sharing (sharing platform) scheme on online taxi services." MATEC Web of Conferences 270 (2019): 03010. http://dx.doi.org/10.1051/matecconf/201927003010.

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This paper will review the match between single driver and single rider in online taxi services through a resource sharing (sharing platform) for the operators with the objectives to maximize the profit for drivers (operators) and minimize waiting time for passengers so that the matching rate is higher. A low matching rate between rider and driver can cause the consumer to drop the services. The matching between single driver and single rider in online taxi services through a sharing platform scheme is formulated in maximum weighted bipartite matching problem. To solve the proposed model, we u

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Wang, Yongjie, and Maolin Li. "Optimization Algorithm Design for the Taxi-Sharing Problem and Application." Mathematical Problems in Engineering 2021 (August 3, 2021): 1–10. http://dx.doi.org/10.1155/2021/5572200.

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With the development of mobility techniques, the transportation systems become smarter, pursuing higher goals, such as convenience for passengers and low cost. In this work, we investigate the taxi-sharing system, which is a promising system recently. The passengers can share the same taxis to different destinations to save cost. Considering the property of taxis’ routes, the corresponding model is established and our aim is to design the trip for each taxi to reduce the total number of taxi trips in the whole system if one taxi can be shared by several passengers. Compared with the previous w

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Dissertations / Theses on the topic "Taxi sharing"

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Silwal, Shrawani. "A Dynamic Taxi Ride Sharing System Using Particle Swarm Optimization." Miami University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=miami1588198872893409.

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Yu, Haoxiang. "A Comprehensive System for Dynamic and Distributed Taxi Ride-Sharing via Localized Communication." Miami University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=miami1619182334243885.

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Rigole, Pierre-Jean. "Study of a Shared Autonomous Vehicles Based Mobility Solution in Stockholm." Thesis, KTH, Industriell ekologi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-151126.

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The aim of this report is to provide an analysis of potential benefits of a fleet of Shared Autonomous Vehicles (SAV) providing a taxi service to replace private car commuter trips in a metropolitan area. We develop a framework for dynamic allocation of SAVs to passenger trips, empty-vehicle routing and multi-criteria evaluation with regard to passenger waiting time, trip time and fleet size. Using a representation of current private trip demand for the Stockholm metropolitan area and a detailed road network representation, different scenarios (varying levels of accepted passenger waiting time

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Giovannini, A. "EXPLOITING AVAILABLE URBAN TRANSPORTATION RESOURCES WITH TAXI SHARING AND RAPID TRANSPORTATION NETWORKS: A CASE STUDY FOR MILAN." Doctoral thesis, Università degli Studi di Milano, 2016. http://hdl.handle.net/2434/367673.

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We assess a bimodal transportation system based on a massive urban on-demand transportation service, named Taxi Sharing, and a rapid Local Public Transportation optimized for users without movement impairments, according to users' traveling and walking time. The aim is to increase, qualitatively and quantitatively, public mobility services by exploiting available urban transportation resources, in order to reduce private motorized mobility and related externalities in urban context. We developed a new technique to optimize a high quality Taxi Sharing service starting from state-of-the-art DARP

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Eriksson, Enqvist Minja-Isabelle. "Quality Management in the Service Industry : A comparative study between sharing economy companies and traditional companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255223.

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The biggest barrier for expansion and adoption in the field of sharing economy is risk and fear regarding safety. This new company form has resulted in higher competition in the service industry, resulting in increased focus on high quality. Since sharing economy is a new phenomenon a comparison with traditional companies has been made in order to see how the different forms of companies work with quality management. The purpose of this thesis is to investigate how sharing economy companies within ridesharing and on demand rides, compared to traditional taxi companies, work with quality manage

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Hall, Oskar, and Daniel Royles. "UberPOP-Vehicles of uncertainty : - An exploratory study on consumers´perceived risk in the saring economy." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-347001.

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The sharing economy is a topic that is discussed continuously in the media as it continues to grow and large corporations continue to flourish. This disruptive technology in coalition with regulatory question marks has allowed sharing economy companies to change the business landscape in a number of industries in a short amount of time. However, there has been little investigation into how consumers perceive risk when using sharing economy companies in comparison to their traditional counterpart. This thesis looks at both the dimensions of perceived risk in addition to the antecedents of perce

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Santos, Douglas Oliveira 1990. "Framework and algorithms for a dynamic ride-sharing problem = Framework e algoritmos para o problema dinâmico de compartilhamento de veículos." [s.n.], 2014. http://repositorio.unicamp.br/jspui/handle/REPOSIP/275541.

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Orientador: Eduardo Candido Xavier<br>Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Computação<br>Made available in DSpace on 2018-08-26T21:57:37Z (GMT). No. of bitstreams: 1 Santos_DouglasOliveira_M.pdf: 1370671 bytes, checksum: 41f9ee952e593c7ed8fa83d738c343d5 (MD5) Previous issue date: 2014<br>Resumo: Nesse trabalho é apresentado um framework que tem como objetivo facilitar o compartilhamento de veículos no dia a dia de uma grande cidade. O framework apresenta uma arquitetura cliente-servidor. O lado cliente é usado por passageiros para requerer uma viagem compa

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Jäderlund, Jeanette, and Freya Björnfot. "Innovation & imitation : En taxibransch i förändring." Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-159751.

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Background: In recent years, the Swedish taxi industry has undergone a number of changes as a result of increased digitalisation in a deregulated market. Most market players have emerged as a result of the freedom of establishment, which in turn has led to higher competition. Among these new entrants, the ride-hailing business model has had an impact by taking a traditional service and performing it differently. This thesis will thus examine how this approach has affected the Swedish taxi industry in more detail. Purpose: The thesis aims to increase understanding of the aspects of the ride-hai

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Tzegai, Mathews, and San Jarwalli. "Traditionella taxibolag vs Nya generationers taxibolag : Analys av taximarknaden i Stockholm." Thesis, Högskolan i Gävle, Industriell ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-27050.

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Dagens taximarknad har på senare tid fått in nya innovativa aktörer som lyckats pressa ner priserna så pass mycket att de blivit ett globalt hot mot traditionella taxibolag. Dessa nya aktörer innefattar Uber och Heetch som etablerat sig inom Stockholmsregionen. Följande arbete innefattar en kartläggning av den nya moderna taximarknaden i Stockholmsområdet med ett stort fokus på traditionella taxibolag (multi-cab bolag) och moderna innovativa plattformsbaserade taxibolag (non-cab bolag). Huvudfokus är på Taxi Stockholm som är en ledande aktör i Stockholmsområdet samt Uber och Heetch. Vad kan tr

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Cowley, Olivia. "The Rise of Uber: Economic Effects of Ride Sharing Services on Taxis and the Implications for the Sharing Economy." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1455.

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New companies with business models based on technology-enabled sharing have emerged as the hot topic in technology in recent years. Uber, the sharing-economy’s poster-child, is now the world’s most valuable start-up by far. Lyft, its younger competitor, is seeing year over year growth in the hundreds of percentage points. This growth is coming at the cost of the incumbent taxi industry, and this is what this study sets out to examine. What is the effect of Uber, Lyft, and other ride-sharing services on the taxi industry? My study reveals that there has been an extremely negative effect on taxi

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Books on the topic "Taxi sharing"

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Transport, Great Britain Department of. Transport Act 1985: The sharing of taxis and hire cars. H.M.S.O., 1986.

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Mhaske, B. S. Tax sharing in Indian federal system. Harman Pub. House, 1993.

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Garriga, Marcelo. Coparticipación a municipalidades de la provincia de Buenos Aires. Ministerio de Economía de la Provincia de Buenos Aires, República Argentina, 1995.

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Garriga, Marcelo. Coparticipación a municipalidades de la provincia de Buenos Aires. Ministerio de Economía de la Provincia de Buenos Aires, República Argentina, 1995.

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Hualde, Alejandro Pérez. Coparticipación federal de impuestos en la constitución nacional. Ediciones Depalma, 1999.

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O, Chisari Omar, ed. Propuesta para un sistema tributario federal. Ministerio de Economía de la Provincia de Buenos Aires, República Argentina, 1995.

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Smith, Ernest H. Federal-provincial tax sharing and centralized tax collection in Canada. Canadian Tax Foundation = Association canadienne d'études fiscales, 1998.

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Bell, Michael E. Tax-base sharing in Maryland: A reconsideration. The Commission, 1990.

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Colombia. Dirección General del Presupuesto., ed. Asignación y distribución de los recursos de la cesión del impuesto a las ventas, 1987-1992. República de Colombia, Ministerio de Hacienda y Crédito Público, Dirección General del Presupuesto, 1992.

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Ip, Irene. Dividing the spoils: The federal-provincial allocation of taxing powers. C.D. Howe Institute, 1992.

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Book chapters on the topic "Taxi sharing"

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Duan, Xiaoyi, Cheqing Jin, Xiaoling Wang, Aoying Zhou, and Kun Yue. "Real-Time Personalized Taxi-Sharing." In Database Systems for Advanced Applications. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-32049-6_28.

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Yu, Haoxiang, Vaskar Raychoudhury, and Snehanshu Saha. "Dynamic Taxi Ride-Sharing Through Adaptive Request Propagation Using Regional Taxi Demand and Supply." In Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94822-1_3.

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Ben-Smida, Houssem E., Francisco Chicano, and Saoussen Krichen. "Iterated Granular Neighborhood Algorithm for the Taxi Sharing Problem." In Applications of Evolutionary Computation. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43722-0_19.

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Huang, Kai, Feifei Liu, Yimian Hu, and Zihan Liu. "An Analysis of the Taxi-Sharing Organizing and Pricing." In Green Intelligent Transportation Systems. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3551-7_20.

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Ben-Smida, Houssem E., Saoussen Krichen, Francisco Chicano, and Enrique Alba. "Mixed Integer Linear Programming Formulation for the Taxi Sharing Problem." In Smart Cities. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-39595-1_11.

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Zhang, Xijun, Qirui Zhang, Lijuan Zhang, and Chenhui Wang. "Research on Taxi Sharing Mode Based on Live Map Matching." In Lecture Notes in Electrical Engineering. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-3250-4_11.

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Steinmetz, Dietrich, Felix Merz, Hui Ma, and Sven Hartmann. "A Graph Model for Taxi Ride Sharing Supported by Graph Databases." In Conceptual Modeling. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-33223-5_10.

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Xu, Weixiang, Zixu Wang, and Jihang Liao. "Research on Optimization of Model and Routing Choice for Ride-Sharing Taxi." In LISS 2013. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40660-7_41.

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Laupichler, Moritz, and Peter Sanders. "Fast Many-to-Many Routing for Dynamic Taxi Sharing with Meeting Points." In 2024 Proceedings of the Symposium on Algorithm Engineering and Experiments (ALENEX). Society for Industrial and Applied Mathematics, 2024. http://dx.doi.org/10.1137/1.9781611977929.6.

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Hwang, Ting-Kai, Bih-Huang Jin, Yung-Ming Li, and Shin-Jui Lee. "Mobile Sharing Platform Operation Model and System Dynamic Analysis: Uber and Taiwan Taxi as Examples." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77703-0_95.

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Conference papers on the topic "Taxi sharing"

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Karabulut, Nihat Can, and Halit Ozen. "Evaluating Profitability of Traditional Taxi Services in Urban Arteries." In Technology Enabled Civil Infrastructure Engineering & Management Conference. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-mkn4ox.

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Traditional taxis have an important place in urban mobility because taxis provide flexible, comfortable and door-to-door service to passengers. However, for the continuity of traditional taxi services, profitability analyzes were needed despite the sharing economy. For this reason, the focus of this study is traditional taxis. This study aims to analyze the profitability of traditional taxi services in the urban arteries of Istanbul. For this purpose, a survey was conducted with 35 taxis and 70 taxi drivers. Then a model was then developed consisting of the independent variables number of trip

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Tian, Zhenjia. "Optimization of dispatch in urban aerial taxi sharing systems." In Eighth International Conference on Traffic Engineering and Transportation System (ICTETS 2024), edited by Xiantao Xiao and Jia Yao. SPIE, 2024. https://doi.org/10.1117/12.3054584.

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Wang, Zhaochen. "Research on Tax Data Sharing and Privacy Protection Mechanism Based on Blockchain Technology." In 2025 IEEE 5th International Conference on Power, Electronics and Computer Applications (ICPECA). IEEE, 2025. https://doi.org/10.1109/icpeca63937.2025.10928782.

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Golpayegani, Fatemeh, and siobhan Clarke. "Co-Ride: Collaborative Preference-Based Taxi-Sharing and Taxi-Dispatch." In 2018 IEEE 30th International Conference on Tools with Artificial Intelligence (ICTAI). IEEE, 2018. http://dx.doi.org/10.1109/ictai.2018.00135.

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Hao, Zhongna, and Yunmei Qin. "Key Technologies of Taxi-Sharing System." In Third International Conference on Transportation Engineering (ICTE). American Society of Civil Engineers, 2011. http://dx.doi.org/10.1061/41184(419)125.

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Bathla, Kanika, Vaskar Raychoudhury, Divya Saxena, and Ajay D. Kshemkalyani. "Real-Time Distributed Taxi Ride Sharing." In 2018 21st International Conference on Intelligent Transportation Systems (ITSC). IEEE, 2018. http://dx.doi.org/10.1109/itsc.2018.8569315.

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d'Orey, Pedro M., Ricardo Fernandes, and Michel Ferreira. "Reducing the environmental impact of taxi operation: The taxi-sharing use case." In 2012 12th International Conference on ITS Telecommunications (ITST). IEEE, 2012. http://dx.doi.org/10.1109/itst.2012.6425191.

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Fagundez, Gabriel, Renzo Massobrio, and Sergio Nesmachnow. "Online taxi sharing optimization using evolutionary algorithms." In 2014 XL Latin American Computing Conference (CLEI). IEEE, 2014. http://dx.doi.org/10.1109/clei.2014.6965163.

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Yu, Haoxiang, Vaskar Raychoudhury, and Shrawani Silwal. "Dynamic Taxi Ride Sharing using Localized Communication." In ICDCN 2020: 21st International Conference on Distributed Computing and Networking. ACM, 2020. http://dx.doi.org/10.1145/3369740.3369776.

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Silva, Elis, Zafeiris Kokkinogenis, Alvaro Camara, et al. "An exploratory study of taxi sharing schemas." In 2016 IEEE 19th International Conference on Intelligent Transportation Systems (ITSC). IEEE, 2016. http://dx.doi.org/10.1109/itsc.2016.7795562.

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Reports on the topic "Taxi sharing"

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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.048.

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Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identi

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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Arewa Moro, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.047.

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Comprehensive population data is often lacking in many developing countries, especially in Africa. This is a critical challenge for tax administrations, who are already grappling with a substantial hidden informal economy. Recent studies highlight the importance of national identification (ID) data for enhancing tax collection efforts. This study looks into the impact of inter-institutional collaboration to share national ID data on tax administration data quality and functions. The Uganda Revenue Authority (URA) has integrated its registration system with that of the National Identification a

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Hines, James, John Hlinko, and Theodore J. F. Lubke. From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/t0138.

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Reyes-Tagle, Gerardo, Christina Dimitropoulou, and Cristian Camilo Rodríguez Peña. Digitalization of Tax Administration in Latin America and the Caribbean: Best-Practice Framework for Improving E-Services to Taxpayers. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005260.

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Technological advances offer enormous and still unexploited opportunities to the tax administrations of Latin America and the Caribbean to improve their tax services. This report assesses current digitalization levels in tax administrations across the region, describes the legal framework necessary for digitalization, and identifies areas for improvement based on good tax administration principles and best practices. It offers roadmaps for improving digital taxpayer services that consider important differences across more and less digitally advanced countries. In all countries, progress on the

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Saez, Emmanuel, Benjamin Schoefer, and David Seim. Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23976.

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Adeniran, Adedeji, Mma Amara Ekeruche, and Chukwuka Onywkwena. The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.011.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in

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Castañeda, Luis Cesar, and Juan E. Pardinas. Sub-national Revenue Mobilization in Mexico. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011423.

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This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll tax, appropriately. Mexican municipalities, however, have a low rate of tax collection compared to their potential, especially in relation to the property tax, which is their most important source of revenue and relatively simple to collect. Empirical evidence further suggests that tax collection efforts are strongly related to GDP per capita, and that some political economy factors can influence the

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Ter-Minassian, Teresa. Reform Priorities for Sub-national Revenues in Brazil. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0008416.

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This paper surveys the system of sub-national own revenues and the inter- governmental transfer system (including the sharing of oil revenues) in Brazil, highlighting their critical flaws. The latter include heavy reliance on a mixed- origin/destination-based value-added tax and many sub-national governments' inadequate exploitation of the tax bases assigned to them. The paper then discusses reform priorities, outlining a comprehensive reform strategy and some initial steps that could be taken toward its implementation in the near term, as well as related political economy considerations.

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Boller, Lysle, Clare Doyle, and Juan Carlos Suárez Serrato. Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals. National Bureau of Economic Research, 2025. https://doi.org/10.3386/w33805.

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Fossong, Derrick, and Ashu Mc Moi Ndi. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.060.

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Cameroon adopted a digital tax policy some eight years ago. Before full implementation of the digital tax policy in 2016, councils in Cameroon, especially local councils, reported many challenges due to delays and irregularities in central government revenue-sharing (shared taxes). The direct taxes and fees collected by the councils were felt to be low, given the effort needed to collect them. It is important to understand whether adoption of the digital tax policy has increased the much-needed tax revenue for local council projects, and enhanced general tax revenue. General tax revenue refers

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