Results 81 to 90 of about 986,730 (383)
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 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 Multinational Activity [PDF]
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner +3 more
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Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
(Why) Do we need Corporate Taxation? [PDF]
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
core
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
How does corporate taxation affect business investment?
OECD Economics Department Working Papers, 2023 semanticscholar +1 more source
ICT and international corporate taxation: tax attributes and scope of taxation [PDF]
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given.
Schäfer, Anne, Spengel, Christoph
core
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Journal of Liberty and International Affairs, 2022 The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities
Mihaela Tofan
doaj