Results 51 to 60 of about 38,238 (283)

Tax Policy and Farm Organization

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

A critical evaluation of the 1964 preferencial agreement (Labour agreement) for Mozambique mineworkers in the light of the South Africa - Mozambique DTC and the SADC treaty [PDF]

, 2016
In 1964, a labour agreement was signed between the governments of South Africa and Portugal on behalf of its colony, Mozambique, to regulate the migration of Mozambican mineworkers to South African mines.
Bugan, Noel Arnold
core  

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

PENGARUH DITERAPKANNYA PERJANJIAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA-CHINA TERHADAP PERDAGANGAN INTERNASIONAL INDONESIA-CHINA [PDF]

, 2012
A tax treaty is an agreement between two countries which regulates the division of tax on income received by residents of one or both parties. Indonesia and China have implemented the double taxation avoidance agreement.
MAGHFIROH, LAILATUL
core   +2 more sources

Coping With Production Risk: Effects of Sown Plant Diversity on the Attractiveness of Crop Insurance in Grasslands

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Increased frequency of extreme weather events, particularly droughts, threatens grassland farming by destabilizing yields and farms' economic viability. We examine, theoretically and through numerical simulations, how sown plant diversity (natural insurance) influences the attractiveness of indemnity and drought index insurance (formal ...
Nicolas Alou, Sergei Schaub, Martin Quaas, Robert Finger   +3 more
wiley   +1 more source

Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]

, 2019
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra, De Groen, Willem Pieter, Iacob, Nadina, Renda, Andrea, Simonelli, Felice   +4 more
core  

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]

, 2019
This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
core  

On the Economics of US Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source