Results 51 to 60 of about 300,341 (301)
Progressive taxation and the equal sacrifice principle [PDF]
Journal of Public Economics, 1987 Abstract A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Suppose that a tax schedule imposes equal sacrifice on all taxpayers in loss of utility, and that this property is preserved under re-indexing of the schedule. Then the utility function must exhibit constant relative risk aversion, i.e. it must be
openaire +2 more sources
Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?
Agribusiness, 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
Progressive and merging-proof taxation [PDF]
We investigate the implications and logical relations between progressivity (a principle of distributive justice) and merging-proofness (a strategic principle) in taxation.
Biung-Ghi Ju, Juan D. Moreno-Ternero
core +3 more sources
The Nature and First Principle of Taxation. [PDF]
The Economic Journal, 1914 n ...
Higgs, Henry +2 more
openaire +2 more sources
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 +5 more
wiley +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Age of Human Rights Journal, 2019 Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
doaj +3 more sources
STUDYING TAXATION - NECESSITY AND OPPORTUNITY [PDF]
Strategii Manageriale, 2014 Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on ...
Carmen, COMANICIU
doaj
Membandingkan Konsep Pajak (Kharâj) Yahya bin Adam (758-818 H) dan Imam al-Mawardi (974-1058 H)
Tsaqafah, 2016 The rise of Islamic civilization since the 6 th century up to the 18 th century is a historical fact that can not be negated. Starting from the establishment of the State of Medina by the Prophet Muhammad until the Ottoman Dinasty.
Rahmad Hakim
doaj +1 more source
Local Taxation: Principles and Scope [PDF]
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity ...
Spahn, Paul Bernd
core +1 more source