Results 81 to 90 of about 1,745,860 (409)
This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad+3 more
wiley +1 more source
Effect of risk and incentives on contracts: The case of farm operators in Iowa
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
The South African tax mix and economic growth
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
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
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
PROBLEMS AND DEVELOPMENTS IN THE EU TAX SYSTEM [PDF]
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
Avoidance of Double Taxation in the Area of Income Tax in Latvia
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
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
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
Pareto-improving indirect tax coordination and tax diversity [PDF]
Abstract Coordination in tax matters, in the EU and elsewhere, has been largely driven by the movement of taxes towards some common level and, therefore, towards tax uniformity. Making use of a perfectly competitive general equilibrium framework of international trade in which governments provide global public goods, it is shown that ...
Miguel-Angel Lopez-Garcia+1 more
openaire +2 more sources