Results 41 to 50 of about 329,994 (234)

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

An Analysis of the “Buffett Rule” [PDF]

open access: yes, 2011
[Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core   +3 more sources

Assessing Agricultural Green Total Factor Productivity in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li   +2 more
wiley   +1 more source

THE TAX REFORM ACT OF 1986: ITS IMPACT ON PENNSYLVANIA FARMERS [PDF]

open access: yes
The Tax Reform Act of 1986 was studied to determine its short-run impact on Pennsylvania farmers. For the 3,059 farms studied, the average increase in total tax obligation resulting from the TRA of 1986 was $446 per farm, or a 48 percent increase in ...
Grisley, William, Jenkins, Larry C.
core   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

03-01 "Read My Lips: More New Tax Cuts - The Distributional Impacts of Repealing Dividend Taxation" [PDF]

open access: yes
The Bush administration advocates its January 2003 proposal to repeal personal dividend taxation on the basis that the cut would stimulate the economy, primarily benefit American seniors, and eliminate an unfair case of "double taxation." This paper ...
Brian Roach
core  

The Productivity to Paycheck Gap: What the Data Show [PDF]

open access: yes, 2007
This report makes a series of adjustments to the most common measure of U.S. productivity growth (i.e., non-farm business sector) as well as to measures of wage growth, to determine the extent to which lagging wages can be blamed on weak productivity ...
Dean Baker
core  

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

Measurement Issues in Assessing Farm Profitability through Cash Tax Returns [PDF]

open access: yes
It is widely accepted that net farm income reported on an accrual-adjusted income statement is a more appropriate profitability measure than net farm income reported on Schedule F of the federal tax return, which is prepared using cash basis accounting ...
Barnard, Freddie L.   +2 more
core   +1 more source

Itemized Tax Deductions for Individuals: Data Analysis [PDF]

open access: yes, 2014
[Excerpt] Reforming or limiting itemized tax deductions for individuals has gained the interest of policymakers as one way to increase federal tax revenue, increase the share of taxes paid by higher-income tax filers, simplify the tax code, or reduce ...
Lowry, Sean
core   +2 more sources

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