Results 31 to 40 of about 445,785 (279)
Advanced Sustainable Systems, EarlyView.This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour +3 more
wiley +1 more source
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
wiley +1 more source
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2014 The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policy makers argue that reform of the corporate income tax system is needed, although a variety of rationales on why and how ...
Keightley, Mark P
core +6 more sources
Simulating corporate income tax reform proposals with a dynamic CGE model [PDF]
, 2017 Opinion leaders and policy makers in the United States have turned their focus to the corporate income tax, which now has the highest statutory rate in the developed world.
Bhattarai, Keshab +3 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Corporate tax policy and incorporation in the EU. [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
core +3 more sources
Corporate and Personal Income Tax Declarations [PDF]
SSRN Electronic Journal, 2006 Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal
openaire +4 more sources