Results 51 to 60 of about 1,190,661 (291)

An Analysis of the “Buffett Rule” [PDF]

open access: yes, 2011
[Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core   +3 more sources

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

open access: yesKeberlanjutan, 2018
This research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base.
Puan Indri Hazimah Indri Hazimah   +1 more
doaj   +1 more source

Taxing capital? : not a bad idea after all! [PDF]

open access: yes, 2005
In this paper we quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks, where households also differ permanently with respect to their ability to generate ...
Conesa, Juan Carlos   +2 more
core   +3 more sources

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

open access: yesAgribusiness, 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

PENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS

open access: yesJurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2009
Tax affects distortion on economy. To minimize the distortion, the government canonically switches the income resources to income tax from other types of tax deemed to have the least distortion.
Eddy Suratman
doaj  

Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
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]

open access: yes, 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  

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

The elasticity of taxable income: estimates and flat tax predictions using the Hungarian tax changes in 2005 [PDF]

open access: yes, 2008
Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax revenues. Though there are signs that some countries do manage to improve on both fronts, it is in general hard to distinguish the ...
Bakos, Peter   +2 more
core   +1 more source

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