Results 31 to 40 of about 9,824 (308)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

Public Governance, Administration and Finances Law Review, 2018
The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and ...
Artur Mudrecki
doaj   +1 more source

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

ON THE SOURCES OF EUROPEAN UNION TAX LAW

Pravo, 2006
A thorough analysis of this subject has demonstrated the following: • The existing system of primary and secondary European Union (EU) law has had a significant influence on the formation of a EU tax law.
Mile Vranješ
doaj  

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

The classification of entities, and the meaning of "tax transparency", in United Kingdom tax law [PDF]

, 2021
The thesis begins by exploring the main UK tax law definitions of those legal persons which are relevant for direct tax purposes. In particular, it explores the law, practice and tax authority guidance (such as it is) for classifying entities formed ...
McGowan, Michael Terence
core  

Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis

Financial Innovation
This study analyzes whether the tax progression proviso’s calculation method for foreign income exemptions under a tax treaty breaches EU law. This research question has not yet been examined in the literature.
Thomas Kollruss
doaj   +1 more source

THE OTHER SIDE OF TAX DISCRIMINATION. LACK OF LEGAL RECOGNITION FOR SAME-SEX COUPLES AND ITS FISCAL CONSEQUENCES

Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2019
The purpose of the paper is to present the tax consequences resulting from the lack of recognition of registered partnerships and same-sex marriages in certain EU member states, taking the example of Poland.
Mateusz Wąsik
doaj   +1 more source

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

Agribusiness, 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

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

Agribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source