Results 81 to 90 of about 371,133 (354)

Decentralization with Property Taxation to Improve Incentives: Evidence from Local Governments’ Discrete Choice [PDF]

Decentralization of government with property tax financing is the standard recipe for public sector reform. Fiscal competition is assumed to stimulate efficiency and hold down the tax level.
Jon Hernes Fiva, Jørn Rattsø
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, Simone Severini, Mauro Vigani   +2 more
wiley   +1 more source

The effect of Proposition 13 on California municipal debt [PDF]

Municipal finance - California ; California ; Property tax ; Taxation ...
Jack H. Beebe
core  

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

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, Cord‐Friedrich von Hobe, Miryam Sarah Merk, Thomas Kneib, Oliver Musshoff   +4 more
wiley   +1 more source

Constraints on property taxation in Malawi: insights from Zomba City Council

Commonwealth Journal of Local Governance
Low 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, Mtafu Manda, Upendo Matotola   +2 more
doaj   +1 more source

Proposition 13 - genesis and consequences [PDF]

Property tax ; Expenditures, Public ; California ; Taxation ...
William H. Oakland
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

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, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

The taxation powers of municipalities in Poland and fire protection – an outline of the issues based on property tax exemptions

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, Robert Kwaśniewski, Monika Noga   +2 more
doaj   +1 more source

Prop. 13 nine years later [PDF]

Municipal finance - California ; California ; Taxation - California ; Property tax ; Expenditures ...
Carolyn Sherwood-Call
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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