Results 121 to 130 of about 437,339 (311)
Central and Local Fiscal Jurisdiction in Romania: A Taxonomy of Property Taxation
Financial Law ReviewThe study ensures an inventory of Romanian taxation forms under the criteria of taxable object property. It uses a scale based on the components of property, usus, fructus and abusus, to catalogue all
Ioana Maria Costea +1 more
doaj +1 more source
Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
Agribusiness, EarlyView.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
Progressive Taxation, Wealth Distribution, and Macroeconomic Stability [PDF]
Using the standard neoclassical growth model with two types of agents, we examine how the presence of heterogenous agents affects the stabilization role of progressive income taxation.
Kazuo Mino, Yasuhiro Nakamoto
core
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.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
Agribusiness, EarlyView.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
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
Agribusiness, EarlyView.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
Revista Vasca de Administración Pública, 2019 This chronicle considers the large number of resolutions, more than fifty, deliverd by the Constitutional court on the ban of double taxation of regional taxes in their overlapping with State and local taxation and that is contemplated in art.
Javier Moreno García
doaj +1 more source
Looking across borders: a test of spatial policy interdependence using local government efficiency ratings [PDF]
Spatial patterns in (local) government taxation and spending decisions have received a lot of scholarly attention recently. Still, the focus on taxation or expenditure levels in previous studies is incomplete.
Geys, Benny
core
American Journal of Agricultural Economics, EarlyView.Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt +6 more
wiley +1 more source