Results 31 to 40 of about 362,938 (290)
Exploring the South African tax consequences of a residential property lottery
South African Journal of Economic and Management Sciences, 2018 Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in South Africa have recently taken place.
Silke de Lange, Danielle van Wyk
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Debt relief: Tax inconvenience for companies already in financial distress
Journal of Economic and Financial Sciences, 2022 Orientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.
Muneer E. Hassan, Riaan Wessels
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
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Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
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Journal of Government and Economics, 2023 This paper aims to assess tax policy reforms that can sustain universal basic income programs and foster long-term growth and welfare in a currency union that faces fiscal rule constraints and inequality. To address this ongoing government and economics’
Thierry U. KAME BABILLA
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Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
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Discriminatory tax treatment of transfer of real estate from the aspect of capital gains tax in the practice of the Court of Justice of the European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2017 In this paper the author analyzes the practice of the Court of Justice of the European Union related to the capital gains tax which is payable by residents of Member States in the case of sale of real estate.
Cvjetković Cvjetana M.
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Advanced Energy and Sustainability Research, EarlyView.The article attracts researchers, policymakers, and industry leaders in renewable energy, hydrogen, and sustainable development, as it addresses the critical need for clean, efficient energy solutions. By evaluating the technical, environmental, and economic feasibility of integrating wind energy with hydrogen production. The findings offer significant
Mohamed Elnaggar +4 more
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Tax Implication of Structuring and Financing Mergers and Acquisitions [PDF]
Theoretical and Applied Economics, 2008 The structuring and financing of mergers and acquisitions has substantial tax consequences. The decision to acquire the assets or the shares of the target company should take into consideration, on one hand, the capital gains taxation at the transaction ...
Cristian Ianca
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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
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