Results 41 to 50 of about 1,966,996 (340)
Targeting, Cascading, and Indirect Tax Design
Social Science Research Network, 2013 Purpose - – The purpose of this paper is to address two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, and then explores the welfare costs from cascading taxes.
M. Keen
semanticscholar +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
برنامهریزی و بودجه, 2020 The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati +3 more
doaj
The Impact of Direct and Indirect Taxes on Economic Growth: An Empirical Study in Albania
Journal of Danubian Studies and Research, 2021 Directly or indirectly, fiscal framework and fiscal changes in overall have an important impact in the economic growth. This paper aims to analyze the impact of direct and indirect taxes (administered by tax authorities and customs) in the gross ...
Alban Korbi, Blisard Zani
doaj
Assessing the Variability of Indirect Tax Elasticity in Greece
Social Science Research Network, 2013 This paper shows that the variability of indirect tax elasticity relative to GDP has increased significantly in recent years in Greece. Based on this finding we show that the budgetary sensitivity of indirect taxes following a 1% change in real GDP has ...
Athanasios O. Tagkalakis
semanticscholar +1 more source
Swedish farmers' approval of nudges
Agribusiness, 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
Agribusiness, 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
The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis [PDF]
This paper measures the direct and indirect incidence of a carbon tax using current income and two measures of lifetime income to rank households. Our results suggest that carbon taxes are more regressive when annual income is used as a measure of ...
Aparna Mathur +2 more
core +3 more sources
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
Indirect taxes on food in Southern Brazil
Economia & Região, 2013 The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil.
Denize Mirian da Silva +1 more
doaj +1 more source