Results 81 to 90 of about 34,992 (263)

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

An exploratory study of the tax rate reconciliation disclosures of JSE listed companies

open access: yesSouth African Journal of Economic and Management Sciences
Background: Tax rate reconciliations provide stakeholders (investors, analysts and regulatory bodies) with an understanding of the relationship between accounting profits and tax expenses as well as assist researchers in understanding the sources of ...
Rudie Nel, Anja van Niekerk
doaj   +1 more source

Food insecurity and unemployment among immigrants in the United States

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou   +3 more
wiley   +1 more source

The Impact of Effective Tax Rate and Cash Effective Tax Rate on the Capital Structure

open access: yesIndonesian Capital Market Review
The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022.
openaire   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil

open access: yesContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2020
This study investigated the relationship between the use of financial derivatives by non-financial corporations and tax aggressiveness in Brazil. In research on the American market, evidence was identified that non-financial entity users of financial ...
Antonio Lopo Martinez   +3 more
doaj  

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard   +7 more
wiley   +1 more source

Determinants of effective tax rate [PDF]

open access: yes, 2016
Taxes are wide spread phenomenon which affects every aspect of life. Almost every person (regardless of their legal designation – natural or legal) has to pay different types of taxes depending on activity that is involved in. In world of business, taxes and how companies handle them is one of the crucial factors of their success.
Mladineo, Luka, Šušak, Toni
openaire   +1 more source

Racism and racial disparities in firearm violence: A scoping review

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee   +8 more
wiley   +1 more source

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