Results 51 to 60 of about 38,140 (305)
Revenue Statistics in Latin America and the Caribbean 2024 [PDF]
This report compiles comparable tax revenue statistics over the period 1990-2022 for 27 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes ...
Inter-American Development Bank
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
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 +4 more
wiley +1 more source
Imperfect Attention in Public Policy: A Field Experiment during a Tax Amnesty in Argentina [PDF]
, 2019 Limited attention affects our ability to make good choices, but governments can improve decision-making by providing simpler and more salient information.
Inter-American Development Bank
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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Accounting-based assessment of bank ROE: Evidence from Armenian banks [PDF]
Banks and Bank SystemsType of the article: Research Article AbstractBank profitability, as measured by return on equity (ROE), may arise from different combinations of operating efficiency, risk costs, and capital intensity, making headline profitability comparisons ...
Vahagn Melik-Parsadanyan
doaj +1 more source
Comparative Evaluation: Review of Bank Support to Tax Policy and Administration, 2007-2016 [PDF]
, 2017 This evaluation assesses the relevance, implementation, and effectiveness of the tax policy and administration interventions supported by the IDB over the last decade (2007-2016).
Inter-American Development Bank
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, 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
Income tax management in banks in the Republic of Serbia
Economic Horizons, 2019 Income tax management includes a set of activities aimed at the legal minimization of income tax liabilities. Due to the tax law flexibility and cross-country differences in income taxation, banks may be in a position to significantly reduce their tax ...
Violeta Todorovic +2 more
doaj +1 more source
The Financial Channel of Tax Amnesty Policies (Discussion Paper) [PDF]
In the past two decades, more than 30 countries have implemented tax amnesty policies to encourage the declaration and repatriation of hidden assets, with the goal of increasing government tax revenues.
Inter-American Development Bank
core +1 more source