Results 71 to 80 of about 986,730 (383)

Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders

open access: yesAgribusiness, EarlyView.
ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley   +1 more source

Progresividad y redistribución del impuesto de renta societario en Europa y Latinoamérica

open access: yesSuma de Negocios, 2017
This paper aims to identify the impact of corporate income tax on the redistribution of income in Europe and Latin America, through the analysis of the social and corporate taxation systems.
Víctor Andrés Reyes Moreno
doaj   +1 more source

Revisiting the Uneasy Case for Corporate Taxation in an Uneasy World

open access: yes, 2018
Just as the public increasingly wants corporate taxation to serve as a mechanism for ensuring that business contributes to society, the sustainability of corporate taxation is increasingly under challenge by a changing global landscape.
Mihir A. Desai, Dhammika Dharmapala
semanticscholar   +1 more source

Tax Competitiveness of EU Member States in the Context of Corporate Taxation

open access: yesPoliticka Ekonomie, 2018
Tax Competitiveness of EU Member States in the Context of Corporate Taxation Despite the tax coordination and harmonisation, as the tax burden convergence processes, the corporate taxation systems differ among EU Member States, which can affect the ...
L. Mihóková   +2 more
semanticscholar   +1 more source

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

open access: yesAgribusiness, EarlyView.
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov   +4 more
wiley   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, 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

Sector and size effects on effective corporate taxation [PDF]

open access: yes
The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions.
Ga�tan Nicod�me
core   +3 more sources

Comparative analysis of corporate tax burden in the euro area during 2000-2013

open access: yesContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2016
Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business ...
Rafael Molina Llopis   +1 more
doaj  

Impact of corporate taxation on unemployment

open access: yes, 2017
We study the effect of corporate taxation on unemployment utilizing a dynamic panel covering 41 countries over 11 years. The purpose of this article is to investigate how changes in the corporate income tax affect unemployment.
Aras Zirgulis, Tadas Šarapovas
semanticscholar   +1 more source

Corporate Taxation and Corporate Governance [PDF]

open access: yes
The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems.
Marko Köthenbürger   +1 more
core  

Home - About - Disclaimer - Privacy