Results 41 to 50 of about 1,855 (243)

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions

open access: yesScientific Reports, 2019
Given the intrinsic complexity of cognitive and affective processes affecting how people reason about taxes and their decisions to be compliant with such social duty, we aimed at exploring those latent processes by combining the analysis of their central
Michela Balconi   +3 more
doaj   +1 more source

Analyzing the Role of Blockchain in Realizing Islamic Banking with a Perspective on the Constitution of the Islamic Republic of Iran [PDF]

open access: yesپژوهش‌نامه حقوق اسلامی
‌ ∴ Introduction ∴ ‌The concept of Islamic banking is grounded in principles that emphasize rights, justice, and public welfare, aiming to manifest human ethics in financial transactions.
Kheirollah Parvin   +3 more
doaj   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

UNEARTHING THE PURPORTS OF TRUST IN AUTHORITIES AND POWER OF AUTHORITIES IN THE LATIN AMERICAN TAX CLIMATE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
In tax behavior research field, two dimensions compiling the “slippery slope framework” are regarded as main drivers of compliance, i.e., perceived trust in authorities and perceived power of authorities.
LARISSA BǍTRÂNCEA   +2 more
doaj  

Factors Affecting Enforced Tax Compliance of Businesses in Vietnam

open access: yesWSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT, 2022
The objective of this study is to test 11 factors including Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Tax Penalty, Tax Audit, Tax Rate, Tax Compliance Costs, Service Quality of Tax Authority, Public Governance Quality affecting the enforced tax compliance of businesses in Ho Chi ...
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

TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS

open access: yesACCRUALS (Accounting Research Journal of Sutaatmadja), 2019
Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement.
openaire   +2 more sources

Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners

open access: yes, 1990
This paper is a revision, extension and substantial re-direction of "Tax Practitioners and Tax Compliance," Social Science Working Paper No. 666, California Institute of Technology, March 1988. We gratefully acknowledge the financial support of National Science Foundation Grants SES-8903157 and SES-8902545 for Reinganum and Wilde, respectively, and ...
Reinganum, Jennifer F., Wilde, Louis L.
openaire   +2 more sources

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Home - About - Disclaimer - Privacy