Results 111 to 120 of about 2,557,701 (403)
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
Dynamic Welfare Effects of Tax Reform: Case of Korea
KDI Journal of Economic Policy, 2007 This paper analyzes welfare effects of revenue neutral tax reform using a small open economy dynamic general equilibrium model. We apply this model to the Korean data and examine welfare effects of various tax reforms; removal of capital income tax and ...
Kim, Sung hyun H.
doaj +1 more source
The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]
, 2015 Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn +2 more
core
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Note on tax enforcement and transfer pricing manipulation [PDF]
arXiv, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting. JEL F23; H26.
arxiv
Economic Feasibility of Crop‐Livestock Integration System in Brazil
Agribusiness, EarlyView.ABSTRACT We investigate the economic feasibility of the Brazilian crop‐livestock integration system. Under this system, the Brazilian farmer can produce soybeans, corn, and graze for cattle on the same land during one crop year. This technology can substantially increase agricultural production in the country.
Yuri C. D. Calil, Luis Ribera
wiley +1 more source
The Estimation of Under-reported Business Income Tax (Written in Korean)
KDI Journal of Economic Policy, 1992 The purpose of this paper is to estimate the ratio of under-reported business income and related tax to that which is actually reported. The business in- come and tax are vulnerable to being under-reported.
노, 기성
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2017 This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income ...
Yuli Tri Cahyono
doaj +1 more source
No Contest: Why expanding the Earned Income Tax Credit is better for working families and Oregon than the Tax Bracket Increase [PDF]
, 2008 Next year (2009), the Oregon Legislative Assembly may face two different income tax measures purporting to help working families.One plan, proposed by Republicans in the legislature, would double the size of Oregon's two lowest income tax brackets ...
Mike Leachman
core
zkTax: A pragmatic way to support zero-knowledge tax disclosures [PDF]
arXiv, 2023 Tax returns contain key financial information of interest to third parties: public officials are asked to share financial data for transparency, companies seek to assess the financial status of business partners, and individuals need to prove their income to landlords or to receive benefits.
arxiv