Results 71 to 80 of about 38,140 (305)
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
How Does Fiscal Policy Affect Bank Credit? Evidence from China
Discrete Dynamics in Nature and Society, 2021 Using a set of Chinese economic data and a structural vector autoregression (SVAR) model, this paper investigates the transmission channels of fiscal policy to bank credit in China.
Huan Yan +3 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Impact of economic and financial factors on tax revenue: Evidence from the Middle East countries [PDF]
Accounting, 2019 This paper examines the impact of economic and financial factors on tax revenue of Bahrain and Oman from 1990 to 2010. For this purpose, panel regression analysis is performed by considering economic and financial factors including growth domestic ...
Muhammad Farhan Basheer +2 more
doaj +1 more source
How Tax Reform Design and Information Shape Compliance: Preliminary Results [PDF]
How does the pace and sequencing of tax reforms influence taxpayer behavior? We design a laboratory experiment to evaluate how individuals respond to gradual versus abrupt tax increases and whether advance information about these reforms alters ...
Inter-American Development Bank
core +1 more source
Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
Australian Journal of Social Issues, EarlyView.ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
Akuntansi Dewantara, 2019 This study aims to examine the effect of self assessment system, e-commerce, and open access to bank account information against tax avoidance intentions.The data used is primary. Multiple regression analysis is the analytical method used.
Dewi Kusuma Wardani, Nila Nurhayati
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Significant Worsening of the Bank’s Financial Standing and the Tax on Certain Financial Institutions
Studia Iuridica Lublinensia, 2019 The subject of this article was the analysis of the impact of a significant deterioration of the bank’s financial standing on the obligation to pay the tax on certain financial institutions.
Paweł Szczęśniak
doaj +1 more source
Approach Paper: Review of IDB Support to Tax Policy and Administration, 2007-2016 [PDF]
, 2017 The objective of the evaluation is to assess the relevance, implementation and effectiveness of IDB\u27s support for tax policy and administration during the last decade.
Inter-American Development Bank
core +1 more source