Results 51 to 60 of about 34,992 (263)
Economic Determinants Concerning Corporate Tax Revenue
Economies, 2023 This study quantifies the impact of selected economic determinants on corporate tax revenues. The methodology applies a panel regression method with the 27 EU Member States considered for 2004–2020.
Alena Andrejovská, Jozef Glova
doaj +1 more source
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
The Alternative Minimum Tax and Effective Marginal Tax Rates [PDF]
National Tax Journal, 2003 This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and the weighted average marginal tax rates that apply to ...
Feenberg, Daniel R., Poterba, James M.
openaire +2 more sources
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
Analisis Faktor Yang Mempengaruhi Effective Tax Rate
Jurnal Akuntansi Keuangan dan Bisnis, 2018 The purpose of this research is to examine and analyze the relation of profitability, leverage, capital intensity and Institusional ownership against tax avoidance proxied by ETR.
Vidiyanna Rizal Putri
doaj
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
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 +3 more
wiley +1 more source
Determinants of Effective Tax Rate of Companies in Latin America
Revista Sociedade, Contabilidade e Gestão, 2015 The objective of this study was to identify the determining factors of the effective tax rate (ETR) of companies of Latin America in the period 2009 to 2013.
Camila Freitas Sant’Ana +1 more
doaj
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source