Results 91 to 100 of about 15,943 (310)

Malaysian corporate taxation (Incorporating 2020 Budget)

, 2020
This Malaysian Corporate Taxation book is prepared specifically for students undertaking Advanced Malaysian Taxation course in Universiti Utara Malaysia. The contents of this book cover advanced taxation topics based on Budget 2020.
Derashid, Chek, Abdul Aziz, Saliza, Mansor, Muzainah, Mat Udin, Noraza, Ibrahim, Idawati, Sulaiman, Aryati Juliana   +5 more
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Causal analysis of trade loss from pathogens: A global study of foot and mouth disease impacts on meat exports

American Journal of Agricultural Economics, EarlyView.
Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman, Thomas L. Marsh   +1 more
wiley   +1 more source

Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium. [PDF]

Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital.
Christian Valenduc
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Lost in aggregation? On the importance of local food price data for food poverty estimates

American Journal of Agricultural Economics, EarlyView.
Abstract This paper explores within‐country variations in food price dynamics and food poverty estimates by employing local market price data and national consumer price index (CPI) data. Our results show that national CPI data may be useful for approximating national trends but they fail to detect and identify spatial variations in local trends, which
Stephan Dietrich, Valerio Giuffrida, Bruno Martorano, Georg Schmerzeck, Marco Tiberti   +4 more
wiley   +1 more source

The Nexus among Domestic Investment, Taxation, and Economic Growth in Germany: Cointegration and Vector Error Correction Model Analysis

Journal of Smart Economic Growth, 2020
The development of endogenous growth theory has opened an avenue through which the effects of taxation on economic growth can be explored. Indeed, several empirical studies have examined the effect of many criteria, typically measured as domestic ...
Sayef Bakari, Ali Ahmadi, Sofien Tiba
doaj  

Climate change and perennial crop production: Evidence of yield impact and adaptation in California

American Journal of Agricultural Economics, EarlyView.
Abstract Perennial crops are economically important. They contribute to food security, providing essential nutrients that are often lacking in annual crops, and provide additional environmental benefits compared with annual crops. Despite their importance, empirical research on the impacts of climate change and adaptation on perennial crops remains ...
Yuanyuan Wen, Wei Zhang, Julian M. Alston   +2 more
wiley   +1 more source

Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]

Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
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The role of venture‐financed startups in innovation for US agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff, Charles A. W. de Grazia, Nicholas E. Rada   +2 more
wiley   +1 more source

Corporate income taxation in the European Union: current state perspectives [PDF]

, 2001
The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU
Genser, Bernd, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
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De Novo 2.2 Mb 19q13.42–q13.43 Microdeletion Encompassing U2AF2: Support for a Haploinsufficiency Model

American Journal of Medical Genetics Part A, EarlyView.
ABSTRACT U2 small nuclear RNA auxiliary factor 2 (U2AF2) is an essential pre‐mRNA splicing factor involved in the early stages of pre‐mRNA splicing. To date, multiple individuals have been reported with predominantly heterozygous missense variants presenting intellectual disability, speech and motor delays, seizures, hypotonia, and thin or hypoplastic ...
Amanda Toledo, Sarah Araji, Weimin Bi, Seema R. Lalani   +3 more
wiley   +1 more source