Results 121 to 130 of about 431,279 (336)
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Thin Capitalization Rules in EU Member States
Central European Public Administration Review, 2011 Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing
Tatjana Ðukić
doaj +1 more source
Corporation Tax Revenue Growth in the UK:A Microsimulation Analysis [PDF]
This paper examines the built-in flexibility properties — as measured by the elasticity of revenue with respect to profits — of the UK corporation tax system.
John Creedy, Norman Gemmell
core
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Optimal Capital Taxation in Economies with Unionised and Competitive Labour Markets [PDF]
According to the existing literature, capital taxes should not be imposed in the presence of optimal profit taxation in either unionised or competitive labour markets.
Erkki Koskela, Ronnie Schöb
core
Agribusiness, EarlyView.ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong +2 more
wiley +1 more source
TAX AND ECONOMIC GROWTH IN NIGERIA: AN ARDL APPROACH
Jurnal Ekonomi & Studi Pembangunan, 2019 This study investigates the relationship between tax and economic growth (GDP) using the Auto-Regressive Distributed Lag (ARDL) bound test approach. The study further decomposed tax into company income tax (CIT), petroleum profit tax (PPT), value-added ...
Justine Tochukwu Nwanakwere
doaj
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, 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
Review of Business Management, 2010 This article investigates whether the alteration in the rules for calculating the COFINS tax has affected the profits of companies listed on the Sao Paulo Stock Exchange (BOVESPA), subdivided into 18 economic sectors. We have also studied the effects of this change on the revenue raised by COFINS and on overall federal tax revenues.
Fernando Alberto Dutra Fernandes +2 more
openaire +2 more sources
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source