Results 81 to 90 of about 1,755,488 (383)

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

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 Relationships between Democracy and Tax Revenues: The Case of Turkiye

International Journal of Economics and Financial Issues
There is an extensive body of literature emphasizing the relationship between democracy and taxation. However, studies investigating the relationship between democracy and specific types of tax revenues remain limited.
Osman Cenk Kanca, Rahmi Yamak
doaj   +1 more source

The Political Economy of the (Weak) Enforcement of Indirect Taxes [PDF]

Journal of Public Economic Theory, 2013
AbstractThe objective of this paper is to understand the determinants of the enforcement level of indirect taxation in a positive setting. We build a sequential game where individuals, who differ in their willingness to pay for a taxed good, vote over the enforcement level. Firms then compete à la Cournot and choose the fraction of sales taxes to evade.
Besfamille, Martin, De Donder, Philippe, Lozachmeur, Jean-Marie   +2 more
openaire   +5 more sources

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

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

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

Panel estimating effects of macroeconomic determinants on tax revenue level in European Union [PDF]

Industrija, 2020
The level of tax revenue represents one of the most important issues for every country, especially in extraordinary circumstances. The aim of this paper is to identify which macroeconomic determinants are important to total tax revenue in order to ...
Kalaš Branimir, Đurović-Todorović Jadranka, Đorđević Marina   +2 more
doaj  

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 Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]

Journal of Humanities and Applied Social Sciences
Purpose – This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana. Design/methodology/approach – The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run ...
Abubakar Musah, Peter Kwasi Kodjie, Munkaila Abdulai   +2 more
doaj   +1 more source

Testing the Mill hypothesis of fiscal illusion [PDF]

According to the “Mill hypothesis”, the tax burden from indirect taxation is underestimated because indirect taxes are less “visible” than direct taxes. We experimentally test the Mill hypothesis and identify tax framing as a cause of fiscal illusion. We
Jean-Robert Tyran, Rupert Sausgruber
core