Results 91 to 100 of about 371,133 (354)

A Proposal of a Mass Appraisal System in Greece with CAMA System: Evaluating GWR and MRA techniques in Thessaloniki Municipality

open access: yesOpen Geosciences, 2016
Property tax in Greece is levied since 1985 not on Market Values but on the “objective value” of the properties as it is defined by the Ministry of Economics.
Dimopoulos Thomas, Moulas Alexandros
doaj   +1 more source

Developing a static microsimulation model for the analysis of housing taxation in Italy [PDF]

open access: yes
In this paper we develop the first (static) microsimulation model aimed at studying the distributive impact of housing taxation on Italian households.
Gilberto Turati   +2 more
core  

Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders

open access: yesAgribusiness, EarlyView.
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

Central and Local Fiscal Jurisdiction in Romania: A Taxonomy of Property Taxation

open access: yesFinancial Law Review
The study ensures an inventory of Romanian taxation forms under the criteria of taxable object property. It uses a scale based on the components of property, usus, fructus and abusus, to catalogue all
Ioana Maria Costea   +1 more
doaj   +1 more source

A Site Value Tax for Ireland: Approach, Design and Implementation [PDF]

open access: yes
Ireland’s Memorandum of Understanding (MoU) with the EU/IMF requires government to introduce a recurring annual property tax. While the MoU has not specified the precise form this new taxation measure will adopt, commitments in the National Recovery Plan
Adam Larragy, Micheal L. Collins
core  

The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee

open access: yesAgribusiness, EarlyView.
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

Quality of taxation and the crisis: Tax shifts from a growth perspective [PDF]

open access: yes
One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and ...
Doris Prammer
core  

Neutral Property Taxation [PDF]

open access: yesSSRN Electronic Journal, 1997
AbstractA major difficulty in implementing land/site value taxation is imputing the land value of built‐on sites. The literature has focused on two alternatives. The first, residual site value, measures postdevelopment site value as property value less structure value, with structure value measured as depreciated construction costs. Residual site value
openaire   +3 more sources

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

open access: yesAgribusiness, EarlyView.
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

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