Results 61 to 70 of about 155,150 (350)
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
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
THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016 The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive ...
E. Nosova
doaj +1 more source
Ability-to-pay principle in the Montenegro tax system: Constitutional court case practice and legislative approach [PDF]
Anali Pravnog Fakulteta u Beogradu, 2014 The tax systems of many countries have faced major changes because of the global financial crisis. A budget deficit and decrease in revenues have forced the Montenegrin legislators to introduce new taxes and to increase the rates of already existing ...
Vukčević Ilija
doaj +1 more source
Don\u27t Give Up on Taxes [PDF]
, 2014 Professor Sugin discusses professor Edward D. Kleinbard\u27s latest book, We are Better Than This (2015, Oxford) about the fiscal system and the broader implications of progressive taxation as a policy ...
Sugin, Linda
core +1 more source
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
Progressive Taxation, Wealth Distribution, and Macroeconomic Stability [PDF]
Using the standard neoclassical growth model with two types of agents, we examine how the presence of heterogenous agents affects the stabilization role of progressive income taxation.
Kazuo Mino, Yasuhiro Nakamoto
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Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
EFFECTS OF TAX REFORMS IN A SHIRKING MODEL WITH UNION BARGAINING [PDF]
In this paper we introduce a progressive income tax in the shirking model with union bargaining presented by in Altenburg and Straub (2002). Indeed, we differentiate taxation on employees and employers for the fiscal policy analysis.
José Ramón García +1 more
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Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source