Results 101 to 110 of about 3,920,727 (261)

Does Tax Competition Tame the Leviathan? [PDF]

open access: yes
We study the impact of tax competition on equilibrium taxes and welfare, focusing on the jurisdictional fragmentation of federations. In a representative-agent model of fiscal federalism, fragmentation among jurisdictions with benevolent tax-setting ...
Marius BRÜLHART, Mario JAMETTI
core  

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

open access: yes, 2003
The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax
Morisset, Jacques
core   +1 more source

Risk management externalities in agrifood supply chains

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

PROBLEMS AND DEVELOPMENTS IN THE EU TAX SYSTEM [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
In this paper we conducted a brief analysis of the tax system in Romania compared to other EU Member States, taking into account the main characteristics of tax systems in terms of direct taxation, indirect taxation, and social contributions to the ...
CHIRCULESCU MARIA FELICIA   +1 more
doaj  

Information framing and the impact of nutrition label serving size change

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley   +1 more source

Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs [PDF]

open access: yes
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and ...
Ronald B. Davies, Carsten Eckel
core  

Taxation and Foreign Direct Investment: A Synthesis of Empirical Research [PDF]

open access: yes
This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform definition.
Sjef Ederveen, Ruud A. de Mooij
core   +2 more sources

Policy uncertainty shocks and farm investments in Europe: Evidence from a newspaper‐based index

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract In order to quantify the impact of agricultural policy uncertainty on European farmers' investment behavior, we construct a newspaper‐based monthly index of European agricultural policy uncertainty from 2013 to 2023. We use 327,224 newspaper articles to assess and compare the trends in policy uncertainty across five top agricultural producers ...
Viviana Garcia   +2 more
wiley   +1 more source

Tax Competition regarding Foreign Direct Investment between Transition European Countries [PDF]

open access: yes
This paper explores the fiscal measures adopted in the transition European countries in order to encourage the foreign direct investment. There were analysed six countries: Albania, Macedonia, Moldova, Russian Federation, Union of Serbia and Muntenegro ...
Ramona Dumitriu
core  

Reframing Trisomy 13 and 18 Care: Moving Beyond the Myth of “Incompatibility With Life” in a South African and Low‐and Middle‐Income Country Context

open access: yesAmerican Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Trisomy 13 (T13) and trisomy 18 (T18) have historically been described as “lethal” or “incompatible with life,” contributing to diagnosis‐based limitations of care. Contemporary evidence demonstrates greater heterogeneity in survival and outcomes than previously recognized, including among selected children receiving intensive care or cardiac ...
H. L. Malherbe   +9 more
wiley   +1 more source

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