Results 101 to 110 of about 2,361,403 (343)
The Logarithmic Progressive Income Tax
, 2015 Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used.
Briskin, Lawrence
core
How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
"Concept and Relevance of Income" [PDF]
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT To increase farmer adoption of green practices, the EU Common Agricultural Policy includes both mandatory (conditionality) and voluntary instruments (eco‐schemes–ECS– and more demanding, multi‐annual agri‐environment‐climate measures –AECM–). Building on the experiment of Barreiro‐Hurle et al.
L. Sanchez‐Mata +4 more
wiley +1 more source
Household Net Wealth: An International Comparison [PDF]
Household saving can be measured as either the difference between the flows of current income and expenditure, or through households’ balance sheets as changes in the stocks of accumulated net wealth.
Grant Scobie, Iris Claus
core
Visualizing the evolution of income inequality
, 2021 The reporting of only relative inequalities is decreasing and other inequality invariance criteria are often being considered simultaneously. Having multiple measures with potentially different conclusions on whether inequality has increased or decreased
Petrie, Dennis, Kjelsson, Gustav
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практикиThe aim of the research is to study the impact of using electronic channels for reporting and paying taxes on increasing the financial system efficiency using multiple regression models. The research employed correlation and regression analysis, as well
Halyna Rossikhina +4 more
doaj +1 more source
Value relevance of comprehensive income and its components: Evidence from major European capital markets. [PDF]
This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK.
Casta, Jean-François +2 more
core
Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source