Results 51 to 60 of about 50,081 (266)

The Role of Property Tax in Municipal Budget

Institutiones Administrationis
Tax revenues of municipalities can be divided into shared and entrusted (own, local) taxes in the Czech Republic. There are several local taxes sensu lato, the most important of which is the immovable property tax.
Eva Tomášková, Michal Radvan
doaj   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

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

Determinants of restaurant tax compliance: The moderating role of technology-based monitoring [PDF]

Public and Municipal Finance
Restaurant tax is a crucial source of funding for local government’s development activities. However, there is still very limited research that analyzes restaurant tax compliance in the context of today’s rapidly growing e-commerce.
Elly Asmara, Ngatno, Dwi Ratmono, Augustin Rina Herawati   +3 more
doaj   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

Agribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson, Anna Kristina Edenbrandt, Jens Rommel, Sarah Säll   +3 more
wiley   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

Agribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo, Tove Christensen, Sigrid Denver, Marilena Gemtou, Spyros Fountas, Søren Marcus Pedersen   +5 more
wiley   +1 more source

Tourist tax as a new tax in the Russian tax system since 2025: results of the experiment and levy prospects

Вестник университета
The work reflects controversial issues concerning introduction of a new tourist tax. The purposes of the study are to overview changes in tax legislation from January 1, 2025 in the field of collecting the tourist tax, features of determining its ...
E. L. Gulkova, M. V. Karp, M. V. Tipalina   +2 more
doaj   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Using Property Tax to Shape Local Tax Policy: The Case of the Union of Polish Metropolises

Gospodarka Narodowa. The Polish Journal of Economics, 2017
Municipal taxes are connected with local tax governance, which includes the right of municipal authorities to shape the amounts of some taxes through establishing tax rates and introducing tax reliefs and exemptions.
Paweł Felis, Henryk Rosłaniec
doaj   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source