Results 81 to 90 of about 15,016 (308)
Economic Principles of Taxation [PDF]
, 2019 Click on the DOI link to access the article (may not be free).This chapter aims to document the basic economic principles and properties of taxation so that the reader can relate principles to the various taxes.
James A. Richardson +3 more
core +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
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.
Arthur Grimes, Andrew Coleman
core
Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector
Agribusiness, EarlyView.Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli +2 more
wiley +1 more source
Constraints on property taxation in Malawi: insights from Zomba City Council
Commonwealth Journal of Local GovernanceLow property tax collection rates are common in developing countries such as Malawi compared with developed countries – where property taxes account for over double what is prevalent in low-income countries.
Caroline Chingamtolo +2 more
doaj +1 more source
Agribusiness, EarlyView.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
Prawo Budżetowe Państwa i Samorządu, 2019 As a part of their fiscal sovereignty, municipalities in Poland may introduce exemptions from property tax, the most efficient of the currently existing local taxes.
Jacek Wantoch-Rekowski +2 more
doaj +1 more source
Neutral Property Taxation [PDF]
SSRN 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
Agribusiness, EarlyView.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
Open 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