Results 111 to 120 of about 2,595,839 (308)

Taxation of tourism from an international perspective / La fiscalidad del turismo desde una perspectiva internacional

open access: yesBarataria, 2015
This article analyzes the current situation of the international tourism industry highlighting its importance in the economy of the countries and its cross-cutting nature as well as the effects caused by the coordination of its strategies with the ...
Laura Pastor Arranz
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Corruption, Optimal Taxation and Growth [PDF]

open access: yes
How does the presence of corruption affect the optimal mix between consumption and income taxation? In this paper we examine this issue using a simple neoclassical growth model, with a self-seeking and corrupt public sector.
Raul A. Barreto, James Alm
core  

Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?

open access: yesAgribusiness, EarlyView.
ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik   +3 more
wiley   +1 more source

Double Taxation Conventions in Central and Eastern European Countries

open access: yesJournal of Legal Studies, 2016
In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income ...
Dumiter Florin, Jimon Ștefania
doaj   +1 more source

Taxation digitalization and incentive foundation of developing the real sector of economy

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2018
The article shows the necessity to intensify digitalization of Russian economy leaning on rational taxation legislation. Penetration of information technologies in the agrarian sector is so fast that it raises questions about possible underestimation of ...
V. I. Bratcev, A. V. Roybu
doaj   +1 more source

Optimal Forest Taxation under Private and Social Amenity Valuation [PDF]

open access: yes
This paper analyzes socially optimal forest taxation when the government has a binding tax revenue requirement. In the Faustmann model the optimal design of forest taxation consists of non-distortionary taxes, such as site productivity tax, site value ...
Markku Ollikainen, Erkki Koskela
core  

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

open access: yesAgribusiness, 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   +5 more
wiley   +1 more source

A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment [PDF]

open access: yes
We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only observes negotiated
Bruno VAN DER LINDEN   +3 more
core  

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

open access: yesAgribusiness, 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

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