Results 51 to 60 of about 1,829,514 (358)
European Taxation, 2013 This article examines the right of Member States to combat abuse, as defined in ECJ case law, in particular, the balance between enforcement of the principle of legal certainty, the right to choose the most favourable fiscal route and the right of states
D. Weber
semanticscholar +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 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
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
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
Preferred Taxation Methods for Reducing Automobile Prices Without Decreasing Tax Revenues
Maliye Çalışmaları Dergisi, 2022 In terms of legal security and financial stability, financial burdens must be accountable and predictable. However, policy implementations that can rapidly increase public revenue in extraordinary times are only possible through indirect taxes.
Memduh Aslan
doaj +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
The South African tax mix and economic growth
South African Journal of Economic and Management Sciences, 2014 The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending.
AH de Wet, NJ Schoeman, SF Koch
doaj +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
Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985 [PDF]
This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are ...
Manasan, Rosario G.
core +2 more sources