Results 91 to 100 of about 367,369 (307)
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
Property taxation as incentive for cost control: Empirical evidence for utility services in Norway [PDF]
Cost control in the public sector is a challenge for political institutions. Theoretical research recently has shown incentive effects of property taxation that can work as a mechanism to hold costs down.
Jørn Rattsø, Lars-Erik Borge
core
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
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
Effectiveness of property taxation in Ukraine [PDF]
Статтю присвячено дослідженню дієвості майнового оподаткування в Україні. Виявлено недоліки та позитивні аспекти стягнення податку на майно. В процесі дослідження узагальнено і систематизовано чинники впливу на дієвість майнового оподаткування.
Baranova, V. +5 more
core
Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders
ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley +1 more source
The article discusses the solution to the problem of improving the efficiency ofproperty taxation based on the optimization of the current system of tax benefits.
L. Kardanova, V. Kuzmenko
doaj
Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes [PDF]
Land taxes are known to be amongst the most efficient forms of taxation since land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements.
Andrew Coleman, Arthur Grimes
core
The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee
ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun +2 more
wiley +1 more source
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source

