Results 121 to 130 of about 10,746,950 (312)
Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries? [PDF]
When tax rates vary by asset, a "hidden" industrial policy may aid industries that invest in a certain mix of assets. In this paper, we examine whether differential use of depreciable assets gives rise to differential tax treatment of high technology ...
Don Fullerton, Andrew B. Lyon
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Risk management externalities in agrifood supply chains
American 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
Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship [PDF]
This paper offers a possible explanation for the existence of continual government budget deficits such as experienced in a number of industrialized countries in recent years.
Roger N. Waud
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Études CaribéennesSeveral studies have analyzed in the past the significant impact of tax policy on economic growth, on environmental protection and on job creation in countries with a worrying financial and economic situation.
Louis Dupont
doaj +1 more source
American Journal of Community Psychology, EarlyView.Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling +5 more
wiley +1 more source
Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set [PDF]
This study is the first empirical analysis to investigate the relationship between the investment behaviour of firms resident in Germany and the empirically determined marginal tax rates developed by John R. Graham.
Ramb, Fred
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American Journal of Community Psychology, EarlyView.Abstract Mixed evidence for the influence of structural and social factors on adolescent substance use behaviors exists across the rural–urban continuum. Therefore, this study explores how adolescent perceptions of structural and social community risk factors are associated with lifetime and past 30‐day use of alcohol, marijuana, cigarettes, and ...
Melissa Pearman Fenton +4 more
wiley +1 more source
Average Effective Tax Rates in Mexico [PDF]
The paper estimates average effective tax rates on consumption, labor and capital income for Mexico, using the method of Mendoza et al. (1994) and related extensions, including two novel refinements.
Arturo Antón Sarabia
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DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE
Jurnal Akuntansi KontemporerResearch Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable.
Noerma Widyaswara, Yona Octiani Lestari
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source