Results 101 to 110 of about 431,279 (336)
Asymmetric Capital Tax Competition with Profit Shifting [PDF]
This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them.
Stöwhase, Sven
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Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Impact of Lithuanian tax reform to companies results
Buhalterinės Apskaitos Teorija ir Praktika, 2014 Global economic crisis reached Lithuania in 2008, as a response to ongoing economic downturn, the government of the Republic of Lithuania introduced tax reform. Analysis of factors determined by the tax reform will be presented in the article.
Jovita Kalantaitė, Rasa Subačienė
doaj +1 more source
The accounting profit's relevance in collecting tax revenue of Spain
, 2021 The main goal of this research is to study the role of the accounting profit in the Spanish corporate tax collection. For this purpose, it analyses the legal dispositions of Spain, in particular, the Commerce Code - Código do Comercio (CC), the Accounting Law - Plan General de Contabilidad (PGC), and the Corporate Income Tax Law - Ley del Impuesto ...
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
ANALYSIS OF TRANSFER PRICING AS A TAX AVOIDANCE AND PROPOSED SUGGESTION TO PREVENT ITS DISADVANTAGES
Yuridika, 2015 It is very obvious that businesses upholding the main economic principal “obtai ning maximum profit by minimum capital/investment”. In this paper’s context, the words “capital/investment”in that principal not only defined as a “pre company’s wealth ...
Kukuh Leksono S. Aditya
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Optimal Forest Taxation under Private and Social Amenity Valuation [PDF]
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 ...
Erkki Koskela, Markku Ollikainen
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Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Quality versus quantity: the composition effect of corporate taxation on foreign direct investment [PDF]
, 2007 This paper studies corporate taxation in a model where foreign investment of firms may affect the profitability of the investor firm's domestic activities.
Becker, Johannes, Fuest, Clemens
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