Results 71 to 80 of about 1,755,488 (383)
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
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
Effect of risk and incentives on contracts: The case of farm operators in Iowa
Agribusiness, EarlyView.Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley +1 more source
Avoidance of Double Taxation in the Area of Income Tax in Latvia
Law: Journal of the University of Latvia, 2019 The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
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 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
PROBLEMS AND DEVELOPMENTS IN THE EU TAX SYSTEM [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In this paper we conducted a brief analysis of the tax system in Romania compared to other EU Member States, taking into account the main characteristics of tax systems in terms of direct taxation, indirect taxation, and social contributions to the ...
CHIRCULESCU MARIA FELICIA +1 more
doaj
, 2016 MicroReg is a tax-benefit microsimulation model, developed by IRPET (Regional Institute for Economic Planning in Tuscany), able to simulate the main fiscal policies for all the Italian Regions.
M. Maitino, L. Ravagli, N. Sciclone
semanticscholar +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
Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System
MabsyaThe introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif +2 more
doaj +1 more source