Results 101 to 110 of about 25,264 (308)
L’action de la fiscalité sur la survie du petit commerce de proximité
Commercial vacancy affects both city centres and outskirts, mainly due to the digitalisation of trade. In order to stop the current proliferation of commercial wastelands in urban centres, public authorities have developed tax tools that help, in a ...
Emmanuelle Bornet
doaj
FDI and Taxation: A Meta-Study [PDF]
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful.
Feld, Lars P., Heckemeyer, Jost Henrich
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Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci +3 more
wiley +1 more source
Local government distributions : calendar years 1970- ...
Annual; "Table TS-5."; For each year provides: Local government funds; intangibles tax; local government revenue assistance fund (in existence from 1989-2007); and, library & local government support fund (started in 1986)
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The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
FINANCIAL MANAGEMENT AND LOCAL ECONOMIC DEVELOPMENT AN ALTERNATIVE FOR NEW FUNDING SOURCES OF THE LOCAL COMMUNITIES [PDF]
This paper intends to answer mainly the questions: What are the consequences of the taxation base increase? What forms does the taxation base have? What can local authorities do in order to make certain areas attractive?
Filip Petru
doaj
How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany [PDF]
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that ...
Frank M. Fossen, Stefan Bach
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ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto +5 more
wiley +1 more source
Local government distributions : calendar years 1970-...
Annual; "Table TS-5."; For each year provides: Local government funds; intangibles tax; local government revenue assistance fund (in existence from 1989-2007); and, library & local government support fund (started in 1986).; Harvested from the web on 5/7/
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ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb +2 more
wiley +1 more source

