Results 91 to 100 of about 448,135 (320)
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
Can Capital Income Taxes Survive? And Should They? [PDF]
The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an ...
Peter Birch Sørensen
core +3 more sources
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
Estate tax: domestic and foreign practice and accounting
Agricultural and Resource Economics, 2016 The article considers the international experience of taxation of real estate in foreign countries. The importance of property tax in the developed world due to a number of determinants, the main of which is stable to meet the needs of local authorities ...
Inessa Shepel
doaj
The Taxation Implicit in Two-Tiered Exchange Rate Systems [PDF]
A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets.If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is an implicit taxation of ...
Huizinga, H.P.
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
The International Double Taxation – Avoiding Methods
EIRP Proceedings, 2009 The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods.
Nicoleta Barbuta-Misu
doaj
Harmonization and tax competition: Efficiency versus fairness [PDF]
Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip.
Izquierdo Llanes, Gregorio
core
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source