Results 61 to 70 of about 10,701 (308)

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

Uncertainty and the Double Dividend Hypothesis [PDF]

This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis, Panagiotis D. Tsigaris   +1 more
core  

International double taxation [PDF]

, 2011
- International double taxation The purpose of this thesis is to describe basic terms, history and importance of double taxation agreements and it also describes European law of double taxation. This thesis is composed of five chapters. Chapter one is an
Topinka, Lukáš
core  

The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee

Agribusiness, EarlyView.
ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun, John Beghin, Fernando Maximiliano   +2 more
wiley   +1 more source

Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour [PDF]

Assuming isoelastic returns to education and an endogenous supply of qualified and nonqualified labour, it is shown to be second-best efficient not to distort the choice of education.
Wolfram F. Richter
core  

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

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

The Double Dividend Hypothesis of Environmental Taxes: A Survey [PDF]

This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between ...
Ronnie Schöb
core  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

Agribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli, Francesco Pagliacci, Paola Gatto   +2 more
wiley   +1 more source

International double taxation [PDF]

, 2015
The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation.
Odarčenko, Michal
core   +2 more sources