Capital gains tax - Open Access .click

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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

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

Impact of Corporate and Technology-Related Taxes on the Financial Performance of Manufacturing Firms in Nigeria

Sustainable Business and Society in Emerging Economies
Purpose: This paper investigates how taxation affect financial performance of quoted manufacturing companies based on evidence from Nigeria, using emphasis on Companies Income Tax, Information Technology Tax, Capital Gains Tax, and Education Tax.
Kayode David Kolawole
doaj +1 more source

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
doaj +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 +2 more
wiley +1 more source

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
doaj +1 more source

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni +3 more
wiley +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

Tax policy reform and universal basic income effectiveness in a currency union: Implications for long-term growth, inequality, and welfare

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
doaj +1 more source

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

taxation
income tax
8. economic growth

capital gains
industrial management
1. no poverty

management
tax
investment