Results 51 to 60 of about 3,709 (265)

Taxation and Corporate Performance of Quoted Oil and Gas Companies in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
While taxation is claimed to be an indispensable means of revenue generation for the government to meet the expectations of its citizens in terms of the provision of social amenities, it is a means of spending from profits for corporate organisations ...
Sani Rufai Abdullahi, Alexandar Onyebuchi Ude, Felix Ekpa, Rahanatu Ahuoiza , Hajarat Sadiq   +4 more
doaj   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Consolidation under CCCTB system

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008
In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents
Danuše Nerudová
doaj   +1 more source

Globalization and Corporate Taxation

IMF Working Papers, 2012
This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced
Manmohan S. Kumar, Dennis P. Quinn
openaire   +3 more sources

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Low Participation and Risk Reduction Potential of Supplemental Crop Insurance in the United States

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Federally subsidized crop insurance is a cornerstone of U.S. farm risk management, yet policies with the greatest share of participation only trigger indemnities after losses exceed 15%. Supplemental insurance was introduced to cover part of this deductible, but participation remains largely unchanged.
Francis Tsiboe, Hunter Biram, Amy Hagerman   +2 more
wiley   +1 more source

Integrating Perennial Groundcover in Corn and Soybean Acres: Impacts on U.S. Agriculture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Sustainable agricultural practices such as cover cropping can improve soil health, water quality, and carbon sequestration, yet U.S. adoption remains limited due to economic and operational barriers. We evaluate market and economic impacts of integrating perennial groundcover into U.S.
Sagar Dahal, Amani Elobeid, John Crespi
wiley   +1 more source

Antitrust and corporate taxation

Business and Politics
Although citizens value competitive markets and support small businesses, we observe substantial variation in market concentration. Why do politicians abstain from taking action to reduce concentration? We propose an often overlooked political benefit to
Jonghoon Lee, Amy Pond
doaj   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

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

“Estonian” CIT – reasons for choosing and the effects of taxation in the opinion of representatives of selected enterprises in Poland [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: In light of sparse empirical research, this study aims to identify the factors that made selected enterprises switch to E-CIT (Estonian form of Corporate Income Tax) and to present opinions on the potential effects of choosing this form of ...
Anna Dada, Andrzej Dudziński
doaj   +1 more source