Results 71 to 80 of about 836,283 (287)

A critical analysis of the meaning of the term ‘income’ in Sections 7(2) to 7(8) of the Income Tax Act No. 58 of 1962

open access: yesSouth African Journal of Economic and Management Sciences, 2017
Background: Section 7 of the Income Tax Act 58 of 1962 (the Act) was introduced as an anti-avoidance measure to prevent tax avoidance by means of a donation, settlement or other disposition in various types of schemes.
Danielle van Wyk, Mareli Dippenaar
doaj   +1 more source

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms [PDF]

open access: yes
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn ...
Lehmann, Etienne   +2 more
core  

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

State-Level Wage AGI Gap for tax years 2000-2002 [PDF]

open access: yes
The Bureau of Economic Analysis (BEA), under contract with the Internal Revenue Service (IRS) Office of Research, undertook an update of BEA’s state-level wage reconciliation for 2000 between BEA wages and salaries and IRS wages and salaries in Adjusted ...
Ann E. Dunbar, Robert L. Brown
core  

Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector

open access: yesAgribusiness, EarlyView.
Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli   +2 more
wiley   +1 more source

Education and development in the caribbean: a cointegration and causality approach [PDF]

open access: yes
This paper uses cointegration and vector error-correction models to analyse the causal relationship between education and development in Barbados, Jamaica, and Trinidad and Tobago using annual time series data from 1964 to 1998.
Brian Francis, Sunday Iyare
core  

Determinants of local food producer participation in state‐sponsored marketing programs: Evidence from Missouri

open access: yesAgribusiness, EarlyView.
Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley   +1 more source

Home - About - Disclaimer - Privacy