Results 71 to 80 of about 15,943 (310)
Comparative analysis of corporate tax burden in the euro area during 2000-2013
Contabilidad 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
“Estonian” CIT – reasons for choosing and the effects of taxation in the opinion of representatives of selected enterprises in Poland [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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
Corporate Taxation and Corporate Governance [PDF]
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
Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?
Agribusiness, EarlyView.ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik +3 more
wiley +1 more source
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) [PDF]
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms.
Spengel, Christoph +3 more
core +2 more sources
Capital Structure, Corporate Taxation and Firm Age [PDF]
This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a young firm is ...
Matthias St?ckl +2 more
core
Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
Differential Taxation and Corporate Futures-Hedging [PDF]
Using a two-moment decision model this paper analyzes corporate hedging behavior in the presence of unified and differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and, therefore,
Wahl, Jack E., Broll, Udo
core
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source