Results 61 to 70 of about 968,286 (312)
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
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of ...
V. Roshchupkina
doaj
Tax Revenue Stability of Replacing the Property Tax with a Sales Tax - Brief [PDF]
, 2007 This policy brief discusses the implications for tax revenue stability of proposals that would replace the property tax with an increased sales tax.
John V. Winters
core
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Do Local Governments Engage in Strategic Property-Tax Competition? [PDF]
This paper uses spatial econometric methods to investigate property-tax competition among local governments. The theoretical model is drawn from the literature on tax competition, in which local jurisdictions choose property-tax rates taking into account
Jan K. Brueckner, Luz A. Saavedra
core +3 more sources
The Property Tax as a Tax on Value: Deadweight Loss [PDF]
Consider an atomistic developer who decides when and at what density to develop his land, under a property tax system characterized by three time-invariant tax rates: the tax rate on pre-development land value, the tax rate on post-development residual ...
Petia Petrova, Richard Arnott
core
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
EFFECTIVENESS OF MONITORING THE PROPERTY TAX POTENTIAL
Статистика и экономика, 2016 The article reviewes the problems of property taxation reform, the need for property tax potential monitoring, identified the main problems of regional and local administration of property tax and ways of their resolve.
Natalia M. Boboshko
doaj +1 more source
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