Results 41 to 50 of about 364,795 (306)
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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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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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Tax Regimes and Capital Gains Realizations [PDF]
European Accounting Review, 2011 This paper contrasts the individual capital gains realization behavior between progressive and proportional tax regimes. Using a longitudinal panel of over 288,000 individuals in Sweden, I exploit the 1991 tax reform in Sweden that changed progressive capital gains tax rates ranging from 12% to 80% to a proportional tax rate of 30%.
openaire +3 more sources
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
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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
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SITUATION OF REGULATIONS FOR HOLDING COMPANIES IN ROMANIA
Annals of Spiru Haret University Economic Series, 2016 In this article we present the tax facilities applicable to Romania on holding companies, ranking of the first 20 countries that investing in our country, their activities field and the necessity to approve the law holding company.
Viorica Filofteia Braga +2 more
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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
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
COMPARISON OF AFTER-TAX OUTCOMES OF OPTION WRITING STRATEGIES: COVERED CALLS VERSUS CASH-SECURED PUTS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis paper examines the tax implications of covered call and cash-secured put option writing strategies. Although both strategies are widely used to generate income, their tax consequences differ in timing and character of gains.
HALIL D. KAYA, JULIA S. KWOK
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