Results 71 to 80 of about 5,836,346 (343)
Political and institutional determinants of the tax mix : an empirical investigation for OECD countries [PDF]
, 1999 Modern tax systems show a mix of direct and indirect taxes. However, it is difficult if not impossible to explain actual tax systems on the ba-sis of optimality conditions. Political and institutional factors are some-times argued to explain the presence
Haan, Jakob de,, Volkerink, Bjørn,
core +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Tax incentives and the location of FDI: evidence from a panel of German multinationals [PDF]
Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad.
Buettner, Thiess, Ruf, Martin
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Agribusiness, 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
Implementing direct consumption taxes in developing countries [PDF]
This report examines the possibility of using a direct tax on consumption as a replacement for an existing income tax within the context of a developing country.
McLure, Charles E. Jr. +1 more
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Economic Feasibility of Crop‐Livestock Integration System in Brazil
Agribusiness, EarlyView.ABSTRACT We investigate the economic feasibility of the Brazilian crop‐livestock integration system. Under this system, the Brazilian farmer can produce soybeans, corn, and graze for cattle on the same land during one crop year. This technology can substantially increase agricultural production in the country.
Yuri C. D. Calil, Luis Ribera
wiley +1 more source
The Impact of State Corporate Taxes on FDI Location [PDF]
This paper examines the effects of state corporate income taxes on the location of foreign direct investment, taking into account the state governments' behavior when setting taxes. Ignoring the tax setting behavior of states may bias the estimate of the
Claudio Agostini, Soraphol Tulayasathien
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Tax Rate and Tax Base Competition for Foreign Direct Investment [PDF]
This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point
Horst Raff, Peter Egger
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