Results 81 to 90 of about 2,839,683 (292)

Delaying the Inevitable? U.S. Screwworm Closures and Feeder Cattle Market Dynamics

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Biosecurity trade restrictions are commonly framed as preventive measures, yet in many settings they function primarily as policies of delay: they impose immediate market costs while only postponing the arrival of biological risks. This paper evaluates that intertemporal tradeoff using the 2024–2025 US suspension of live cattle imports from ...
Shelby Sumner, Savannah Jones, Tania Islam, K. Aleks Schaefer   +3 more
wiley   +1 more source

Bonus-based mercenary punishment promotes cooperation in public goods games

Heliyon
Various regions often adopt punish strategies to solve traffic congestion problems. Punishing defectors is an effective strategy to solve the first-order free-rider problem in a public goods game. But this behavior is costly because the punisher is often
Hongwei Kang, Shaoxiang Liu, Qingyi Chen, Yong Shen, Xingping Sun   +4 more
doaj   +1 more source

Exploring the Impact of Taxes, Firm Size and Bonus Mechanisms on Transfer Pricing Decisions

Taxation and Public Finance
This research examines the impact of tax variables, company size, and bonus mechanisms on corporate decisions to engage in transfer pricing. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2014–2016 period, with 34 firms selected using the purposive sampling method.
Nisa Ulil Hidayah, Suhirman Madjid
openaire   +1 more source

Assessing Government Subsidies for Reducing Pesticide Use: A Meta‐Analysis

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In the efforts being made by governments to reduce pesticide use, subsidies are an important instrument to encourage farmers to adopt more sustainable practices. Yet, their effectiveness remains uncertain due to diverse designs and contexts.
Gaëlle Leduc, Douadia Bougherara, Thi Thanh Mai Ha, Laure Latruffe   +3 more
wiley   +1 more source

On the Evaluation of the Asymptotic Fairness of Bonus-Malus Systems [PDF]

In this paper we try to evaluate the asymptotic fairness of bonus-malus systems, assuming the simplest case when there is no hunger for bonus.The asymptotic fairness has to be understood as the bonus-malus systemability in assessing the individual risks ...
J.A. Gil, J.L. Vilar, A. Heras
core  

Tax Minimization Moderate Transfer Pricing

Riset Akuntansi dan Keuangan Indonesia
The Corruption Eradication Commission (KPK) sniffed out potential tax evasion through a transfer pricing scheme  on alleged illegal nickel ore export practices to China.
Lidya Manda Sari, Nelsi Arisandy
doaj   +1 more source

Complementary or Competitive? Emerging Interactions Between Restoration and Protection in the Conservation Reserve Program

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The USDA's Conservation Reserve Program (CRP) delivers environmental benefits to society by enrolling cropland and grasslands to reestablish or safeguard long‐term vegetative cover. In recent years, the CRP has dramatically increased grassland enrollment while cropland enrollment has been in steady decline. This paper uses descriptive analysis,
Wesley Zebrowski, Tyler Lark, Rich Iovanna   +2 more
wiley   +1 more source

Unemployment Insurance and Unemployment: Implications of the Reemployment Bonus Experiments [PDF]

We translate the results of the three reemployment bonus experiments that were conducted during the 1980s into (a) impacts of a 10-percentage point increase in the Unemployment Insurance (UI) replacement rate on the expected duration of unemployment; and
Stephen A. Woodbury, Carl Davidson
core  

Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

Riset Akuntansi dan Keuangan Indonesia
The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance.
Nico Alexander
doaj   +1 more source

THE TAX BURDEN, TUNNELLING INCENTIVES, FOREIGN OWNERSHIP AND BONUS MECHANISM ON TRANSFER PRICING

Berkala Akuntansi dan Keuangan Indonesia
Transfer pricing refers to the determination of prices for goods, services, and intangible assets traded between related entities, such as affiliated companies or subsidiaries within a multinational corporation. In its implementation, transfer pricing must adhere to the arm’s length principle.
Silvia Ananda, Alfonsa Dian Sumarna
openaire   +1 more source